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OURAY SPORTSWEAR, LLC v. IND. CLAIM APP. OFFICE

Court of Appeals No. 13CA0341.

315 P.3d 1280 (2013)

2013 COA 142

OURAY SPORTSWEAR, LLC, Petitioner, v. INDUSTRIAL CLAIM APPEALS OFFICE of the State of Colorado and Division of Unemployment Insurance UI Tax Administration, Respondents.

Colorado Court of Appeals, Div. III.

Announced October 24, 2013.

Attorney(s) appearing for the Case

Allen & Vellone, P.C., Patrick D. Vellone , Mark A. Larson , Denver, Colorado, for Petitioner

No Appearance for Respondents

Opinion by JUDGE DAILEY

¶ 1 Petitioner, Ouray Sportswear, LLC (employer), seeks review of a final order of the Industrial Claim Appeals Office (Panel). The Panel affirmed a hearing officer's decision that employer is a "successor" entity for unemployment taxation purposes under section 8-76-104(1)(a), C.R.S.2013, because it purchased substantially all of the assets of two businesses. We conclude that the Panel's holding that employer is a successor entity directly...

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