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ANCHOR SALES v. DIV. OF EMP. SEC. DIV.

No. WD 53370.

945 S.W.2d 66 (1997)

ANCHOR SALES & SERVICE CO., INC., Appellant, v. DIVISION OF EMPLOYMENT SECURITY DIVISION, Respondent.

Missouri Court of Appeals, Western District.

May 20, 1997.

Attorney(s) appearing for the Case

Jeffrey S. Eastman, Keleher & Eastman, Gladstone, for appellant.

Ninion S. Riley, Cynthia Quetsch, Jefferson City, for respondent.

Before LAURA DENVIR STITH, P.J., and BRECKENRIDGE and HANNA, JJ.

LAURA DENVIR STITH, Presiding Judge.

Anchor Sales & Service Co., Inc. (hereinafter Anchor Sales) appeals the decision of the Labor and Industrial Relations Commission, finding it liable for the unpaid unemployment tax assessments of AES of Kansas City, Inc (AES). The correctness of that determination depends on whether Anchor Sales can be considered AES's "predecessor" as that term is used in the Missouri Employment Security Law. Finding that Anchor Sales cannot...

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