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NORTHERN LIGHTS INN v. EMPLOYMENT SEC. DIV.

No. S-390.

695 P.2d 723 (1985)

NORTHERN LIGHTS INN, CO., Appellant, v. EMPLOYMENT SECURITY DIVISION, DEPARTMENT OF LABOR, State of Alaska, Appellee.

Supreme Court of Alaska.

February 15, 1985.

Attorney(s) appearing for the Case

Kenneth R. Atkinson, Atkinson, Conway, Bell & Gagnon, Anchorage, for appellant.

David T. LeBlond, Asst. Atty. Gen., Anchorage, Norman C. Gorsuch, Atty. Gen., Juneau, for appellee.

Before RABINOWITZ, C.J., and BURKE, MATTHEWS, COMPTON and MOORE, JJ.

OPINION

MOORE, Justice.

Northern Lights Inn, Co. (Northern Lights) appeals the assessment against it of delinquent employment security contributions initially incurred by Cox Enterprises, Inc. (Cox). The Employment Securities Division of the Alaska Department of Labor (the ESD) contends that Northern Lights is personally liable for Cox's unpaid contributions under AS 23.20.260(c) as a successor to Cox. The Notice...

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