Atlas Mobilfone, Inc. v. Labor & Industrial Relations Commission

EDWIN H. SMITH, Judge.

Atlas Mobilfone (appellant) appeals the decision of the Labor and Industrial Relations Commission (the Commission) affirming the decision of the Division of Employment Security (the Division) classifying appellant as a new employer for purposes of determining appellant’s unemployment contribution tax rate, § 288.110.1 Atlas Security at one time conducted two businesses, a security business and a paging business. The majority shareholder of Atlas Security, Marvin Brit-ton, later incorporated appellant, with Atlas Security retaining the security business and appellant…