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CONTRACT SERVICES v. IOWA DEPT. OF JOB SERV.

No. 84-1618.

372 N.W.2d 212 (1985)

CONTRACT SERVICES, LTD., Appellant, v. IOWA DEPARTMENT OF JOB SERVICE, Appellee.

Supreme Court of Iowa.

July 31, 1985.

Attorney(s) appearing for the Case

Timothy D. Roberts and Elmer M. Jones of Pryor, Riley, Jones & Aspelmeier, Burlington, for appellant.

Joseph L. Bervid, Walter F. Maley & Blair H. Dewey, Des Moines, for appellee.

Considered by REYNOLDSON, C.J., and McCORMICK, SCHULTZ, CARTER, and WOLLE, JJ.

CARTER, Justice.

Petitioner, Contract Services, Ltd., an employer liable for unemployment insurance contributions under Iowa Code chapter 96, appeals from a district court decision upholding the determination of Iowa Department of Job Service that petitioner must assume the contribution rate of a predecessor employing unit whose business it acquired. Petitioner asserts that the respondent agency applied an incorrect legal standard in determining that it was a "successor...

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