DOOLEY, Justice.
Sirloin Saloon, Inc., Sirloin Saloon of Rutland, Inc., Sirloin Saloon of Manchester, Inc., and Sirloin Saloon of Shelburne, Inc. (collectively appellants) appeal a decision of the Employment Security Board denying the latter three corporations the status of successors of the former corporation for the purpose of determining the rate of contribution they must make to the Vermont Unemployment Compensation fund for the period January 1, 1987 to June...
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