Eswood Homes, Inc. v. Iowa Department of Job Service

DONIELSON, Presiding Judge.

The employer, Eswood Homes, appeals from judicial review affirming respondent agency’s determination of petitioner’s unemployment tax account experience rating. On appeal, petitioner asserts that the trial court erred by denying petitioner’s motion for leave to present additional evidence, concluding that petitioner was a successor employer within the meaning of Iowa Code sections 96.19(5)(b) and 96.7{3)(b), and in finding that the hearing officer fulfilled his duty of inquiry.

*35E.S. Homes, Inc. was an Iowa corporation which manufactured modular homes and components.…