J. A. MILES OIL CO. v. STATE DEPT. OF LABOR

No. 79-785.

381 So.2d 1188 (1980)

J. A. MILES OIL COMPANY, INC., Petitioner, v. STATE of Florida DEPARTMENT OF LABOR AND EMPLOYMENT SECURITY, DIVISION OF EMPLOYMENT SECURITY, Respondent.

District Court of Appeal of Florida, Second District.

March 26, 1980.


Attorney(s) appearing for the Case

Peter W. Zinober and John P. McAdams of Carlton, Fields, Ward, Emmanuel, Smith & Cutler, P.A., Tampa, for petitioner.

Alex D. Littlefield, Jr., Tallahassee, for respondent.


HOBSON, Acting Chief Judge.

Petitioner J.A. Miles Oil Company, Inc. seeks review of a final agency order which assigned petitioner a higher experience rating and thus a higher unemployment compensation tax rate. Petitioner argues that it is not a "successor employer" within the contemplation of Section 443.08(3)(g)(1), Florida Statutes, and should not be assessed at the higher rate. We agree with petitioner's argument and reverse the final agency order.

The...

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