Colorado Division of Employment and Training, Petitioner v. Accord Human Resources, Inc. and Indust — Hobbs, J…

Summary

The dissent would have held that the Colorado Division of Employment and Training had authority under the Colorado Employment Security Act to consolidate the unemployment tax accounts of five commonly owned entities operating in Colorado. It reasoned that the statute requires employees of an employing unit maintaining multiple establishments to be treated as employed by a single employing unit for all purposes of the Act, including premium assessment and collection. The dissent would therefore have reversed the court of appeals and reinstated the Industrial Claim Appeals Office decision.