State Ex Rel. Wolgast v. Schurle

Wahl, J.:

This case arises in conjunction with an investigation into whether liability exists for unemployment taxes. In an action by appellee Secretary of Human Resources for an order to enforce a subpoena duces tecum issued upon appellant Richard L. Schurle, d/b/a Schurle Sign Service, appellant appeals an order overruling his motion to quash.

Richard L. Schurle operates a sign business in Riley, Kansas. He first became an employer for purposes of paying unemployment taxes under the Employment Security Law, K.S.A. 44-701 et seq., on January 1, 1978, by employing one or more people during…