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Administrative Law Keyed to Asimow
Foote’s Dixie Dandy, Inc. v. McHenry
Citation:
607 S.W.2d 323 (1980)Facts
Foote’s Grocery, Inc. operated two grocery stores in Ashley County, Arkansas – one in Hamburg run by the father and one in Crossett run by the son. In 1971, they decided to form a new corporation, Foote’s Dixie Dandy, Inc., to operate the Crossett store, with the son owning the majority of stock. The older corporation had a favorable rating with the Employment Security Division due to its good claims history. When forming the new corporation, Foote’s CPA consulted with Mr. Yates, a field auditor for the Employment Security Division, who advised that no special application was needed to transfer the favorable rating – they should simply report the new name and continue using the same identification number. For five years, Foote’s Dixie Dandy filed quarterly reports under its new name but using the old corporation’s number. After Mr. Yates retired around 1975, a new auditor discovered that Foote’s had never filed the required request for transfer of the favorable rating. The Employment Security Division then assessed over $20,000 in additional contributions, claiming Foote’s should have been paying at a higher rate as a new company.
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