Indianapolis Concrete, Inc. v. Unemployment Insurance Appeals of the Indiana Department of Workforce Development

OPINION

BROWN, Judge.

Indianapolis Concrete, Inc., appeals the decision of a Liability Administrative Law Judge ("ALJ") concluding that Indianapolis Concrete was a successor employer of Indy Concrete, Inc., for purposes of caleu-lating its contribution to the Unemployment Insurance Benefit Fund ("Fund"). Indianapolis Concrete raises one issue, which we revise and restate as whether the ALJ erred as a matter of law in his conclusion that Indianapolis Concrete is a successor employer of Indy Concrete, Inc., under Ind.Code § 22-4-10-6. We reverse.

The relevant facts follow. William Lakeman worked…