Unemployment Compensation Commission v. Louisville Title Ins.

Opinion op the Court by

Judge Ratlipp

-Affirming.

For the purpose of determination of this appeal, the question is whether or not the Commonwealth of Kentucky by its agency, the Unemployment Compensation Commission, has a lien against real estate for unemployment contributions or taxes which arose out of a business conducted by the taxpayer before he purchased or became the owner of real estate against which the Commission seeks to enforce its alleged lien for such taxes.

On March 29, 1940, appellee sold to one Rollie Enochs certain real estate in the city of Louisville and retained a lien in the…