Legal Opinion · Dissent
Colorado Division of Employment v. Accord Human Resources, Inc.
Supreme Court of Colorado
Decided February 27, 2012No. 10SC419Published
1DissentJustice Hobbs
1 24 I respectfully dissent. I disagree with the majority's conclusion that the Division lacked authority to consolidate the unemployment tax accounts of the five entities wholly owned by Accord Human Resources, Inc. (Aceord HR). In my view, section 8-70-114(1), C.R.S. (2003) authorized the Division to find that the Accord HR entities, all owned by the same holding company, constituted a "single employing unit" for unemployment premium collection purposes. The court of appeals' decision should be reversed and the decision of the Industrial Claim Appeals Office reinstated.
125 As I read it, the…
2Cases cited6 opinions
- Colorado Water Conservation Board v. Upper Gunnison River Water Conservancy DistrictSupreme Court of Colorado · 2005
- Clyncke v. WanekaSupreme Court of Colorado · 2007
- California Employment Commission v. Black-Foxe Military InstituteAppellate Division of the Superior Court of California · 1941
- Wiltsee v. California Employment CommissionCalifornia Court of Appeal · 1945
- Giacopelli v. Industrial CommissionColorado Court of Appeals · 1980
1 more not listed; retrieve them via the Exa API.