Legal Opinion
State Ex Rel. McCain v. Construction Enterprises, Inc.
Court of Appeals of Kansas
Decided July 31, 1981No. 51,711PublishedCited by 5 opinions
1Opinion of the Court
Parks, J.:
Plaintiff, State of Kansas, ex rel., James A. McCain, Secretary of Human Resources, appeals from an order of the trial court dismissing its claim for delinquent unemployment taxes against Shawn W. Allen, an officer and operator of Construction Enterprises, Inc. The central issue is whether the operators of a defectively formed corporation are personally liable for the company’s unemployment taxes.
K.S.A. 17-6003(c)(5) requires that a certified copy of the articles of incorporation shall be recorded in the office of the register of deeds of the county in which the corporation’s…
2Cases cited2 opinions
- State Ex Rel. Carlton v. TriplettSupreme Court of Kansas · 1973
- Douglass v. Midland Oil Co.Supreme Court of Kansas · 1926
3Cited by5 opinions
- Ratner v. Central Nat. Bank of MiamiDistrict Court of Appeal of Florida · 1982
- Berkel & Co. Contractors v. Jem Development Corp.Missouri Court of Appeals · 1987
- Fee Ins. Agency, Inc. v. SnyderSupreme Court of Kansas · 1997
- Fee Insurance Agency v. SnyderCourt of Appeals of Kansas · 1996
- River City Broadcasting, Inc. v. Systems with Reliability, Inc.Supreme Court of Kansas · 1997