Legal Opinion
State v. Gibson's Barbecue
Court of Civil Appeals of Alabama
Decided September 27, 1978No. Civ. 1443PublishedCited by 5 opinions
1Opinion of the Court
WRIGHT, Presiding Judge.
Taxpayer, Gibson’s Barbecue, Inc., an employer under the unemployment compensation law was assessed an increased rate of contribution by the Department of Industrial Relations of the State of Alabama as a successor employer under § 25-4r-54(i), Code of Alabama (1975). After denial of administrative relief, taxpayer appealed to the circuit court. The circuit court, construing § 25-4-8(a)(4)a, Code of Alabama (1975), found as a fact that taxpayer was not a successor employer and reversed the assessment of the department.
The facts from which this matter arose were…
Also in this document: Concurrence.
2Cases cited5 opinions
- Chief Freight Lines Co. v. Industrial Commission, Division of Employment SecurityMissouri Court of Appeals · 1963
- Employment Security Commission v. Arrow Plating Co.Michigan Court of Appeals · 1968
- Sea Crest Hotel, Inc. v. Director of the Division of Employment SecurityMassachusetts Supreme Judicial Court · 1953
- Pariseau Corp. v. StateSupreme Court of New Hampshire · 1959
- Grand Rapids Dry Goods Co. v. Employment Security CommissionMichigan Supreme Court · 1957
3Cited by5 opinions
- Warehouse Indemnity Corp. v. Arizona Department of Economic SecurityCourt of Appeals of Arizona · 1981
- Easy Street West v. Commissioner of Economic SecurityCourt of Appeals of Minnesota · 1984
- James v. McCoy Mfg. Co.Supreme Court of Alabama · 1983
- James v. Mac Del Health Care, Inc.Court of Civil Appeals of Alabama · 1982
- Warehouse Indem. v. ARIZ. DEPT. OF ECON. SEC.Court of Appeals of Arizona · 1981