Competitive Auto Ramp Services, Inc. v. Kentucky Unemployment Insurance Commission

OPINION

THOMPSON, Judge.

The Kentucky Unemployment Insurance Commission found Competitive Auto Ramp Services, Inc. (CARS) to be a successor employer of Shelbyville Mixing Center, Inc. (Shelbyville) under KRS 341.540 and, as a result, liable for Shelbyville’s reserve unemployment account and subject to its tax rates.

CARS operates the Shelbyville Mixing Center, a facility located in Shelby County, Kentucky, where railroad cars are loaded and unloaded. Prior to August 2002, Shel-byville operated the facility pursuant to its contract with the facility owner, Norfolk Southern Railway Company…