Sheehan v. Department of Employment & Training

Employer G & S Forest Products appeals from the Employment Security Board’s decision sustaining the Department of Employment and Training’s August 8, 1997 successor status determination. * In its appeal, employer seeks to challenge the Department’s May 7, 1996 successor status determination with respect to employer’s purchase of another business. Because the May 7, 1996 determination was upheld in an earlier Board decision from which employer failed to file a timely notice of appeal, we conclude that the doctrine of collateral estoppel precludes employer from challenging that determination in…