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WHITE ELEPHANT v. COM'R OF JOBS & TR.

No. C4-91-577.

474 N.W.2d 435 (1991)

The WHITE ELEPHANT, Relator, v. COMMISSIONER OF JOBS AND TRAINING, Respondent.

Court of Appeals of Minnesota.

September 3, 1991.

Attorney(s) appearing for the Case

David R. Michelson, Clure, Eaton, Butler, Michelson, Ferguson & Person, P.A., Duluth, for relator.

Hubert H. Humphrey, III, Atty. Gen., Steven B. Liss, Special Asst. Atty. Gen., St. Paul, for respondent.

Considered and decided by PETERSON, P.J., and FOLEY and KALITOWSKI, JJ.

OPINION

KALITOWSKI, Judge.

The respondent Department of Jobs and Training determined that relator White Elephant acquired assets of a predecessor business and was therefore jointly and severally liable for the predecessor's debts to the Department. White Elephant filed an appeal from the determination. A Commissioner's representative determined the appeal was untimely and concluded that on the merits White Elephant was liable for its predecessor's debts...

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