Commonwealth ex rel. Division of Unemployment Insurance v. Beam's Administratrix

Court of Appeals of Kentucky

Commonwealth ex rel. Division of Unemployment Insurance v. Beam's Administratrix

357 S.W.2d 328, 1962 Ky. LEXIS 122

DecidedMay 11, 1962

StatusPublished

This text of 357 S.W.2d 328 (Commonwealth ex rel. Division of Unemployment Insurance v. Beam's Administratrix) is published on Counsel Stack Legal Research, covering Court of Appeals of Kentucky primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Commonwealth ex rel. Division of Unemployment Insurance v. Beam's Administratrix, 357 S.W.2d 328, 1962 Ky. LEXIS 122 (Ky. Ct. App. 1962).

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Opinion

MILLIKEN, Judge.

This is an appeal by the Division of Unemployment Insurance from a judgment for $239.27, taxes plus penalty, against the appellees, jointly and severally, but which dismissed, for failure of proof, the claim against Mrs. Beam and the purchaser of the business for other taxes allegedly accrued after Mrs. Beam took over the business at the time of the death of her husband, who previously had owned and operated it, and under whose operation the $239.27 taxes adjudged due had accrued.

We have checked the record and agree with the conclusion of the trial court.

The appeal is dismissed.

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MILLIKEN, Judge.

This is an appeal by the Division of Unemployment Insurance from a judgment for $239.27, taxes plus penalty, against the appellees, jointly and severally, but which dismissed, for failure of proof, the claim against Mrs. Beam and the purchaser of the business for other taxes allegedly accrued after Mrs. Beam took over the business at the time of the death of her husband, who previously had owned and operated it, and under whose operation the $239.27 taxes adjudged due had accrued.

We have checked the record and agree with the conclusion of the trial court.

The appeal is dismissed.

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Bluebook (online)

357 S.W.2d 328, 1962 Ky. LEXIS 122, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commonwealth-ex-rel-division-of-unemployment-insurance-v-beams-kyctapp-1962.