Legal Opinion

Allen v. Department of Employment Security

Court of Appeals of Utah

Decided October 17, 1989No. 880580-CAPublishedCited by 7 opinions

1Opinion of the Court

CROFT, Judge:

Gary Allen seeks judicial review of the amount of unemployment contributions required of him by the Utah Department of Employment Security (Department). We reverse and remand.

On October 13, 1986, Allen acquired all of the assets of J.R.D.S., Inc., a closely held corporation, of which James M. Ritch and David L. Smith were the principal officers, directors, and shareholders. The assets thus acquired consisted of a tire retailing business, which Allen continued to operate. Neither the corporate entity nor its stock were included in the acquisition. Sale of the business by Ritch and…

Also in this document: Concurrence.

2Cases cited9 opinions

  1. Grace Drilling Co. v. Board of ReviewCourt of Appeals of Utah · 1989
  2. Hurley v. Board of Review of the Industrial Commission of Utah, Department of Employment SecurityUtah Supreme Court · 1988
  3. Pro-Benefit Staffing, Inc. v. Board of Review of the Industrial CommissionCourt of Appeals of Utah · 1989
  4. Chandler v. Department of Employment SecurityUtah Supreme Court · 1984
  5. Taylor v. Utah State Training SchoolCourt of Appeals of Utah · 1989

4 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Autoliv ASP, Inc. v. Department of Workforce ServicesCourt of Appeals of Utah · 2001
  2. Robinson v. Department of Employment SecurityCourt of Appeals of Utah · 1992
  3. Sierra Club v. Utah Solid and Hazardous Waste Control Bd.Court of Appeals of Utah · 1998
  4. Professional Staff Management, Inc. v. Department of Employment SecurityCourt of Appeals of Utah · 1998
  5. Farr v. BrinkerhoffCourt of Appeals of Utah · 1992

2 more not listed; retrieve them via the Exa API.

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