Arizona Department of Economic Security v. Skillin

AMENDED OPINION

MEYERSON, Judge.

Defendant-appellant John Robert Skillin acquired a moving and storage business from Movers, Inc. in July, 1980. Movers, Inc. was delinquent in unemployment taxes which it owed to plaintiff-appellee Arizona Department of Economic Security (DES). With penalties and interest, the amount owed to DES was $7047.15.

In October, 1980, DES advised Skillin that he would be subject to the unemployment compensation statutes and that he would be liable for any unpaid taxes, penalties or interest owed by the predecessor employer, Movers, Inc. In April, 1981, Skillin was…