Legal Opinion
A. Gadley Enterprises, Inc. v. Department of Labor & Industry, Office of Unemployment Compensation Tax Services
Commonwealth Court of Pennsylvania
Decided January 5, 2016No. 196 C.D. 2015PublishedCited by 1 opinion
1Opinion of the Court
OPINION BY
Judge ROBERT SIMPSON.
A. Gadley Enterprises, Inc., d/b/a Young Environment Learning Center (Purchaser) petitions for review from an order of the Department of Labor and Industry (Department) that denied.its petition for reassessment of unemployment, compensation (UC) taxes, interest and penalties. The Department found Purchaser liable under Section 308.3(a) of the UC Law (Law), 1 commonly known as the bulk sales provi sion, for UC contributions owed by.Julianne Gresh (Predecessor), sole proprietor of Romper Room Day Care (Romper Room), from whom Purchaser acquired business assets.
Purc…
2Cases cited14 opinions
- Generette v. Donegal Mutual Insurance CompanySupreme Court of Pennsylvania · 2008
- McClellan v. Health Maintenace OrganizationSupreme Court of Pennsylvania · 1996
- Tech One Associates v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 2012
- Commonwealth Ex Rel. Fisher v. Philip Morris, Inc.Commonwealth Court of Pennsylvania · 2010
- Victor v. Department of Labor & IndustryCommonwealth Court of Pennsylvania · 1994
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3Cited by1 opinion
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