LEVY v. ARIZONA DEPT. OF ECONOMIC SEC.

No. 15831.

132 Ariz. 1 (1982)

643 P.2d 704

I. Harrison LEVY, Plaintiff-Appellee, v. ARIZONA DEPARTMENT OF ECONOMIC SECURITY, Defendant-Appellant.

Supreme Court of Arizona, In Banc.

April 6, 1982.


Attorney(s) appearing for the Case

Levy, Mason, Spector & Sherwood, P.A. by I. Harrison Levy, Phoenix, for plaintiff-appellee.

Robert K. Corbin, Atty. Gen. by James A. Tucker, Asst. Atty. Gen., Phoenix, for defendant-appellant.


CAMERON, Justice.

This action was commenced in the Superior Court pursuant to former A.R.S. § 12-9041 by appellee, Mr. I. Harrison Levy, to review a decision of the Arizona Department of Economic Security (DES). The DES held that Levy had acquired the organization, trade or business, or substantially all of the assets of Coronado Inns, Inc., and was therefore liable for past due unemployment insurance taxes pursuant to A.R.S. §...

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