WATHEN, Justice.
Janet M. Sing, Inc. ("JMS") appeals from a decision of the Superior Court (Penobscot County) affirming a decision of the Maine Unemployment Insurance Commission (the "Commission"). The Commission found that JMS was a successor employer within the meaning of 26 M.R.S.A. § 1228 (Supp. 1984-1985), and was liable as such for the unpaid unemployment compensation contributions owed by its predecessor. On appeal, JMS argues: 1) that it is not a successor...
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