Continental Hydraulics Inc. v. Department of Employment & Economic Development

*299OPINION

BJORKMAN, Judge.

Relator challenges the unemployment-law judge’s (ULJ) calculation of its unemployment-insurance (UI) tax rate, arguing that the ULJ erred by transferring a portion of the predecessor employer’s experience-rating history to relator after determining there is substantially common management or control between the employers. We reverse and remand to DEED for recalculation of relator’s UI tax rate.

FACTS

Continental Machines Inc. (CMI) is a Minnesota corporation. In 2011, CMI agreed to sell its hydraulics division to Duplomatic Oleodinamica, an Italian company. Duplomatic…