Levy v. Arizona Department of Economic Security

CAMERON, Justice.

This action was commenced in the Superi- or Court pursuant to former A.R.S. § 12-904 1 by appellee, Mr. I. Harrison Levy, to review a decision of the Arizona Department of Economic Security (DES). The DES held that Levy had acquired the organization, trade or business, or substantially all of the assets of Coronado Inns, Inc., and was therefore liable for past due unemployment insurance taxes pursuant to A.R.S. § 23-733. The Maricopa County Superior Court reversed the agency’s decision and ruled that Levy was not liable for the unpaid taxes of his predecessor, and the DES…