Theurer v. Bd. of Review, Indus. Com'n

STEWART, Justice:

Scott L. Theurer, D.M.D., appeals an order of the Industrial Commission, which held that Dr. Theurer had acquired all or substantially all the assets of Dr. Steven Larsen and, therefore, that the wage and benefit cost experience of both dentists must be considered jointly for purposes of determining Dr. Theurer’s unemployment compensation payments under U.C.A., 1953, § 35-4-7(c)(l)(C) (Repl.Vol. 4B, 1974 ed., Supp.1985). We reverse.

Dr. Theurer began a dentistry practice in Logan in July, 1984, by acquiring the dental equipment for his business for $52,750 from Dr. Larsen, who…