ALLEN v. DEPARTMENT OF EMPLOYMENT SEC.

No. 880580-CA.

781 P.2d 888 (1989)

Gary ALLEN, dba Allen's Layton General Tire, Petitioner, v. DEPARTMENT OF EMPLOYMENT SECURITY, David L. Smith and James M. Ritch, Respondents.

Court of Appeals of Utah.

October 17, 1989.


Attorney(s) appearing for the Case

E. Lawrence Brock, Salt Lake City, for petitioner.

Alan Hennebold and Winston M. Faux, Salt Lake City, for respondents.

Before BILLINGS, CROFT, and GARFF, JJ.


CROFT, Judge:

Gary Allen seeks judicial review of the amount of unemployment contributions required of him by the Utah Department of Employment Security (Department). We reverse and remand.

On October 13, 1986, Allen acquired all of the assets of J.R.D.S., Inc., a closely held corporation, of which James M. Ritch and David L. Smith were the principal officers, directors, and shareholders. The assets thus acquired consisted of a tire retailing business, which...

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