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ARMCO, INC. v. DEPT. OF LABOR & INDUSTRY

713 A.2d 1208 (1998)

ARMCO, INC., Petitioner, v. PENNSYLVANIA DEPARTMENT OF LABOR AND INDUSTRY, Respondent.

Commonwealth Court of Pennsylvania.

Decided June 26, 1998.

Attorney(s) appearing for the Case

Bradford Dorrance, Harrisburg, for petitioner.

Jane C. Pomerantz, Deputy Chief Counsel, Harrisburg, for respondent.

Before DOYLE and KELLEY, JJ., and McCLOSKEY, Senior Judge.

McCLOSKEY, Senior Judge.

Armco, Inc. (Armco) appeals from an order of the Department of Labor and Industry (Department), denying its request for a redetermination of its 1993 and 1994 unemployment contribution rates. We affirm.

In 1990, Armco began discussions with Cyclops Industries, Inc. (Cyclops) regarding the possible merger of the two companies. The companies ultimately agreed that Cyclops would merge into Armco in exchange for Armco stock and cash. In...

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