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ARIZONA DEPT. OF ECONOMIC SEC. v. SKILLIN

No. 1 CA-CIV 7747.

149 Ariz. 521 (1986)

720 P.2d 122

ARIZONA DEPARTMENT OF ECONOMIC SECURITY, Plaintiff-Appellee, v. John Robert SKILLIN, dba Chaparral Van Lines, Defendant-Appellant.

Court of Appeals of Arizona, Division 1, Department B.

Reconsideration Denied April 15, 1986.

Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by Frank Sagarino, Asst. Atty. Gen., Phoenix, for plaintiff-appellee.

Morrison, Riley & Morrison by Robert Morrison, Sierra Vista, for defendant-appellant.

AMENDED OPINION

MEYERSON, Judge.

Defendant-appellant John Robert Skillin acquired a moving and storage business from Movers, Inc. in July, 1980. Movers, Inc. was delinquent in unemployment taxes which it owed to plaintiff-appellee Arizona Department of Economic Security (DES). With penalties and interest, the amount owed to DES was $7047.15.

In October, 1980, DES advised Skillin that he would be subject to the unemployment compensation statutes and...

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