Riteway Oil & Gas Co. v. Iowa Department of Job Service

SNELL, Justice.

On October 15, 1984, petitioner, Riteway Oil and Gas Company, Incorporated, entered into a sale and purchase agreement with Koch Fuels, Incorporated, The agreement transferred the ownership of certain real property, improvements, fixtures, equipment and inventory located in Council Bluffs, Iowa, from Koch to Riteway. Rite-way began operating a service station at this location, as had Koch previously.

On March 28,1986, the department of job service notified Riteway that it would be considered a successor employer to Koch and would consequently have its contribution rate…