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RULE STEEL TANKS v. IDAHO DEPT. OF LABOR

No. 40344-2012.

317 P.3d 709 (2013)

RULE STEEL TANKS, INC., Claimant-Appellant, v. IDAHO DEPARTMENT OF LABOR, Respondent.

Supreme Court of Idaho, Boise, December 2013 Term.

Rehearing Denied February 10, 2014.

Attorney(s) appearing for the Case

Michael R. Christian , Marcus Christian Hardee & Davies, LLP, Boise, argued for appellant.

Cheryl D. George , Deputy Attorney General, Boise argued for respondent.

EISMANN, Justice.

This is an appeal from an order of the Industrial Commission holding that the experience rating account for unemployment tax purposes was transferred from a predecessor employer to a successor employer pursuant to Idaho Code section 72-1351A(1)(a). We affirm the order of the Commission and award attorney fees on appeal to the Department of Labor.

I.

Factual Background.

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