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  5. 743 P.2d 1161 (1987)
 

TRUE-FLO MECH. SYS. v. BD. OF REVIEW

No. 860281.

743 P.2d 1161 (1987)

TRUE-FLO MECHANICAL SYSTEMS, INC., Plaintiff, v. BOARD OF REVIEW OF THE INDUSTRIAL COMMISSION OF UTAH, Department of Employment Security, Defendant.

Supreme Court of Utah.

Rehearing Denied October 21, 1987.

Attorney(s) appearing for the Case

Richard K. Glauser, Salt Lake City, for plaintiff.

David L. Wilkinson and Alan Hennebold, Salt Lake City, for defendant.

HOWE, Justice:

The Board of Review found that plaintiff True-Flo Mechanical Systems, Inc., was a successor to Vaughn Johnson & Sons, Inc., and therefore (1) the unpaid contributions of Vaughn Johnson & Sons were properly considered in determining True-Flo's contribution rate under Utah Code Ann. § 35-4-7(c)(1)(C) (1953, Supp. 1987), and (2) True-Flo was obligated under section 35-4-17(f) to withhold sufficient amounts of the purchase price to cover the...

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