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

Court of Appeals of Kentucky·Decided May 11, 1962·Published

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.

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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357 S.W.2d 328 (Commonwealth ex rel. Division of Unemployment Insurance v. Beam's Administratrix) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.