Oppenheimer v. Commonwealth

Opinion op the Court by

Stanley, Commissioner

Affirming.

The question is the liability of the purchaser of the assets and business of a company which was subject to the terms of the Kentucky Unemployment Compensation Law for its delinquent taxes or contributions. Ch. 341, Ky. Rev. Stats.

The appellant; M. S. Oppenheimer, purchased all the assets of Do Nut Restaurant No. 2, Incorporated, and they were transferred to him on June 30, 1944. He continued to operate the business in the same place, with substantially the same employees. By reason thereof he became a “subject employer.” KRS 341.250,…