GLAZE, Judge.
Employment Security appeals from a chancery court decision which reversed an Agency determination requiring Bearden Lumber Company (Bearden) to pay employment security rates based upon the combined rates of Bearden and the now defunct Arkansas Pallet Company, Inc. Employment Security argues on appeal that: (1) Bearden lacks standing; (2) The case has become moot; and (3) The appeal to the Agency was not timely filed. A review of the facts is necessary...
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