Legal Opinion
Ouray Sportswear, LLC v. Industrial Claim Appeals office
Colorado Court of Appeals
Decided October 24, 2013No. Court of Appeals No. 13CA0341PublishedCited by 2 opinions
1Opinion of the Court
Opinion by
JUDGE DAILEY
T1 Petitioner, Ouray Sportswear, LLC (employer), seeks review of a final order of the Industrial Claim Appeals Office (Panel). The Panel affirmed a hearing officer's decision that employer is a "successor" entity for unemployment taxation purposes under seetion 8-76-104(1)(a), C.R.S.2013, because it purchased substantially all of the assets of two businesses. We conclude that the Panel's holding that employer is a successor entity directly conflicts with a prior bank-ruptey court order approving the asset purchase. Consequently, we set aside the Panel's order.
I.…
2Cases cited12 opinions
- Indiana State Police Pension Trust v. Chrysler LLCSupreme Court of the United States · 2009
- Turbyne v. PeopleSupreme Court of Colorado · 2007
- Davison v. Industrial Claim Appeals OfficeSupreme Court of Colorado · 2004
- In Re Trans World Airlines, Inc.Court of Appeals for the Third Circuit · 2003
- In Re Chrysler LLCCourt of Appeals for the Second Circuit · 2009
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In re Old Carco LLCUnited States Bankruptcy Court, S.D. New York · 2015
- Neenah Foundry Co. v. Labor & Industry Review CommissionCourt of Appeals of Wisconsin · 2015