Mid-America Festivals Corp. v. Commissioner of Department of Economic Security

SCOTT, Justice.

Mid-America Festivals Corporation (Mid-America) appeals from a determination of the Commissioner of the Department of Economic Security that Mid-America is a successor corporation under Minn.Stat. § 268.06, subd. 22(a) (1982). That determination imputed to Mid-America the unemployment compensation experience rating of its predecessor corporation, Honeywell Country Club, Inc. (Honeywell). On appeal, Mid-America argues that it did not succeed to or acquire the organization, trade, business or substantially all the assets of Honeywell. We reverse.

Mid-America and Honeywell entered…