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Levy V. Arizona Department Of Economic Security

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eBook details

  • Title: Levy V. Arizona Department Of Economic Security
  • Author : Arizona Supreme Court
  • Release Date : January 06, 1982
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 66 KB

Description

This action was commenced in the Superior Court pursuant to former A.R.S. § 12-904*fn1 by appellee, Mr. I. Harrison Levy, to review a decision of the Arizona Department of Economic Security (DES). The DES held that Levy had acquired the organization, trade or business, or substantially all of the assets of Coronado Inns, Inc., and was therefore liable for past due unemployment insurance taxes pursuant to A.R.S. § 23-733. The Maricopa County Superior Court reversed the agency's decision and ruled that Levy was not liable for the unpaid taxes of his predecessor, and the DES appealed. We have jurisdiction of this appeal by transfer from the Court of Appeals pursuant to Rule 19(e), Arizona Rules of Civil Appellate Procedure, 17A A.R.S.


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