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VIDEO STOP v. DEPT. OF ECONOMIC SECURITY

No. 1 CA-UB 95-0077.

938 P.2d 50 (1996)

189 Ariz. 1

VIDEO STOP, INC., Appellant, v. ARIZONA DEPARTMENT OF ECONOMIC SECURITY, Appellee.

Court of Appeals of Arizona, Division 1, Department C.

April 25, 1996.

Attorney(s) appearing for the Case

Grant Woods, Attorney General by L. Louise Salminen, Assistant Attorney General, Phoenix, for Appellee.

Video Stop, Inc. by Richard Oschmann, Secretary/Treasurer, Tucson, in pro. per.

OPINION

FIDEL, Presiding Judge.

Video Stop, Inc., the successor to the business of another, appeals from a decision of the Arizona Department of Economic Security ("DES") Unemployment Insurance Appeals Board imposing liability for unpaid principal, penalties, and interest on unemployment taxes that its predecessor owed. We hold that the appeals board erred when it found that DES had made a timely determination of...

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