APPEAL OF FIRST STUDENT, INC. (New Hampshire Department of Employment Security). No. 2005-384.Supreme Court of New Hampshire Department of Employment Security.Argued: February 9, 2006. Opinion Issued: June 27, 2006. 1. Unemployment Compensation — EmployerContributions — Determination of Liability Where the Employer Status Report [ESR] form that a company filed with the New Hampshire Department of […]