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COMPETITIVE AUTO RAMP v. UNEMPLOYMENT INS.

No. 2005-CA-001952-MR.

222 S.W.3d 249 (2007)

COMPETITIVE AUTO RAMP SERVICES, INC., Appellant, v. KENTUCKY UNEMPLOYMENT INSURANCE COMMISSION and Kentucky Division of Unemployment Insurance, Appellees.

Court of Appeals of Kentucky.

April 27, 2007.

Attorney(s) appearing for the Case

Timothy G. Hatfield, Wyatt, Tarrant & Combs, LLP, Louisville, KY, for appellant.

Amy Peabody, Education Cabinet, Office of Legal Services, Frankfort, KY, for appellees.

Before THOMPSON and WINE, JUDGES; KNOPF, Senior Judge.

OPINION

THOMPSON, Judge.

The Kentucky Unemployment Insurance Commission found Competitive Auto Ramp Services, Inc. (CARS) to be a successor employer of Shelbyville Mixing Center, Inc. (Shelbyville) under KRS 341.540 and, as a result, liable for Shelbyville's reserve unemployment account and subject to its tax rates.

CARS operates the Shelbyville Mixing Center, a facility located in Shelby County, Kentucky, where railroad cars are loaded and...

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