Super Grade, Inc. v. Idaho Department of Commerce & Labor

TROUT, Justice.

This appeal arises from a decision by the Industrial Commission, which found that Idaho Code section 72-1351 mandates a partial transfer of Krick Equipment Inc.’s experience rating account to Super Grade Inc. based on a finding that Super Grade, Inc. had succeeded to 74.31 percent of Krick Equipment Inc.’s existing business, and further ordering Super Grade Inc. to assume joint liability for unpaid unemployment insurance taxes.

I

FACTUAL AND PROCEDURAL BACKGROUND

In February 2001, Robin and Bill Krick formed Krick Equipment, Inc. (KEI) in Sagle, Idaho, a business that engaged in…