Alabama Department of Industrial Relations v. AHI Linden Lumber, LLC

MOORE, Judge.

The Alabama Department of Industrial Relations (“ADIR”) appeals from a judgment entered by the Marengo Circuit Court (“the trial court”) in favor of AHI Linden Lumber, LLC (“AHI”), on February 24, 2009. Because the trial court’s judgment recalculated AHI’s unemployment-compensation contribution rate and the benefit ratio used to determine the contribution rate for the year 2009 based solely on the trial court’s determination that AHI was not a successor in interest to Linden Lumber Company, Ltd. (“Linden Lumber”) — a determination the trial court did not have the authority to…