Codman & Shurtleff, Inc. v. Commissioner of the Department of Employment & Training

In December, 1986, the plaintiff Codman & Shurtleff, Inc. (C & S), a subsidiary of Johnson & Johnson, had 800 employees and $60 million in revenues; Magnetic Corporation of America (MCA), another subsidiary, had but one employee and was no longer in business. On December 29, 1986, the two corporations were combined. C & S continued to do business under its own name, the MCA employee being added to its payroll. On grounds that need not be recounted here, the Department of Employment and Training (DET) decided that MCA rather than C & S was *331the “successor” employer for purposes of the…