Legal Opinion
James v. Mac Del Health Care, Inc.
Court of Civil Appeals of Alabama
Decided October 20, 1982No. Civ. 3220-XPublishedCited by 2 opinions
1Opinion of the Court
BRADLEY, Judge.
This is an unemployment compensation case.
Mac Del Health Care, Inc., was determined to be a successor employer to Tompkins Nursing Home, Inc., under section 25-4-8(a)(4)a, Code 1975, and was assessed unemployment compensation tax on the basis of Tompkins’s experience rating, pursuant to section 25-4-54(i), Code 1975. Mac Del paid the tax under protest and unsuccessfully sought administrative relief. A trial de novo was thereafter held in Jefferson County Circuit Court in which Mac Del was found not to be a successor in interest to Tompkins. An appeal on the part of the State…
2Cases cited3 opinions
- Glass v. Prudential Ins. Co. of AmericaSupreme Court of Alabama · 1945
- Harris v. EganSupreme Court of Connecticut · 1948
- State v. Gibson's BarbecueCourt of Civil Appeals of Alabama · 1978
3Cited by2 opinions
- Mid-America Festivals Corp. v. Commissioner of Department of Economic SecuritySupreme Court of Minnesota · 1984
- Poole Furniture Manufacturing Co. v. State Department of Industrial RelationsSupreme Court of Alabama · 1985