Fleck v. Iowa Employment Security Commission

It appears that on April 23, 1942, plaintiff, Leo J. Fleck, a resident of Polk County, Iowa, purchased of Peter J. Kaus, of Council Bluffs, Iowa, two motor vehicles described in plaintiff’s petition, and paid for them in cash and brought them with him to Des Moines, Iowa.

At that time, Peter J. Kaus was indebted to the State of Iowa for unemployment-security tax in the amount of $1,017.09, with interest. On October 7, 1941, the Iowa Employment Security Commission assessed such tax against Peter J. Kaus of Council Bluffs, Iowa, and on November 26, 1941, said commission caused to be delivered to…