Prentiss Manufacturing Co. v. Mississippi Employment Security Commission

HAWKINS, Presiding Justice,

for the Court:

Prentiss Manufacturing Company, Inc. (Prentiss Manufacturing), appeals from a judgment of the circuit court of the First Judicial District of Hinds County affirming a Mississippi Employment Security Commission (the Commission) assessment of another corporation’s unemployment rate of contributions on the ground Prentiss Manufacturing was a “successor corporation” under Miss.Code Ann. § 71-5-355(2)(b)(v). Finding the circuit court and the Commission erred as a matter of law, we reverse and render.

FACTS

Prior to 1986 Iuka Shirt operated a plant in Iuka,…