Legal Opinion
Armco, Inc. v. Pennsylvania Department of Labor & Industry
Commonwealth Court of Pennsylvania
Decided June 26, 1998No. 3025 C.D. 1997PublishedCited by 3 opinions
1Opinion of the Court
McCLOSKEY, Senior Judge.
Armco, Inc. (Armco) appeals from an order of the Department of Labor and Industry (Department), denying its request for a rede-termination of its 1993 and 1994 unemployment contribution rates. We affirm.
In 1990, Armco began discussions with Cyclops Industries, Inc. (Cyclops) regarding the possible merger of the two companies. The companies ultimately agreed that Cyclops would merge into Armco in exchange for Armco stock and cash. In 1991, Armco formed Cyac, Inc. (Cyac) for the sole purpose of serving as an acquisition subsidiary in effecting the merger of the companies.
2Cases cited5 opinions
- Estate of McGovern v. Commonwealth, State Employees' Retirement BoardSupreme Court of Pennsylvania · 1986
- Allegheny County Institution District v. Department of Public WelfareCommonwealth Court of Pennsylvania · 1995
- Radman v. CommonwealthCommonwealth Court of Pennsylvania · 1990
- Zemprelli v. State Employees' Retirement BoardCommonwealth Court of Pennsylvania · 1996
- Baldwin-Lima-Hamilton Corp. v. Department of Labor & Industry, Pennsylvania Court of Common Pleas, Dauphin County1969
3Cited by3 opinions
- Ourstaff, Inc. v. Pennsylvania Department of Labor & IndustryCommonwealth Court of Pennsylvania · 2000
- Four Seasons Logging, LLC v. Dept. of L&I, Office of UC Tax ServicesCommonwealth Court of Pennsylvania · 2024
- In Re Northeast Enterprises, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 2005