Colorado Division of Employment and Training, Petitioner v. Accord Human Resources, Inc. and Industrial Claim…

Summary

The court held that the unemployment statute did not authorize the Division to consolidate separate employer tax accounts merely because related entities operated as separate establishments or shared ownership and control. The statute addressed when employees are deemed to work for a single employing unit, primarily for benefits purposes, while tax provisions required separate accounts for each employer. The court therefore affirmed the court of appeals and rejected applying a later-enacted anti-dumping policy to the earlier employee transfer. Justice Hobbs, dissenting, would have upheld the Division's authority to consolidate the accounts under the statute's all-purposes language.