STATE v. GIBSONS'S BARBECUE

Civ. 1443.

369 So.2d 1229 (1978)

STATE of Alabama, and Tom J. Ventress, as Director of the Department of Industrial Relations of the State of Alabama v. GIBSON'S BARBECUE.

Court of Civil Appeals of Alabama.

Rehearing Denied November 1, 1978.


Attorney(s) appearing for the Case

George C. Cocoris, General Counsel, State of Alabama, Dept. of Industrial Relations, Legal Division, Montgomery, for appellant.

Forrest D. Herrington, Huntsville, for appellee.


WRIGHT, Presiding Judge.

Taxpayer, Gibson's Barbecue, Inc., an employer under the unemployment compensation law was assessed an increased rate of contribution by the Department of Industrial Relations of the State of Alabama as a successor employer under § 25-4-54(i), Code of Alabama (1975). After denial of administrative relief, taxpayer appealed to the circuit court. The circuit court, construing § 25-4-8(a)(4)a, Code of Alabama (1975), found as a fact...

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