IN RE L. B. PRESS, INC.

No. 39177.

4 Ohio St. 2d 68 (1965)

IN RE CONTRIBUTION RATE OF THE LORD BALTIMORE PRESS, INC.; RICHARDSON TAYLOR-GLOBE DIVISION, APPELLANT.

Supreme Court of Ohio.

Decided December 15, 1965.


Attorney(s) appearing for the Case

Messrs. Frost & Jacobs, Mr. H. J. Siebenthaler and Mr. C. A. Atwood, for appellant.

Mr. William B. Saxbe, attorney general, Mr. Tony R. Kidd and Mr. Bernard L. Heffernan, for appellee.


MATTHIAS, J.

The question in the instant case is whether Lord Baltimore Press (the successor employer) qualifies as a successor in interest to Richardson Taylor-Globe's (the predecessor employer) unemployment compensation account as set forth in Section 4141.24 (F), Revised Code. That section provides, in pertinent part:

"If an employer transfers his business or otherwise reorganizes such business, the successor...

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