Kentucky Unemployment Insurance Commission v. Potts

CULLEN-, Commissioner.

The Kentucky Unemployment Compensation Commission entered an order assessing unemployment compensation taxes against W. F. Potts, an individual doing business under the name of Minish & Potts, for the years 1946 through 1950. The assessment was based upon a finding that Potts had in “covered employment”, KRS 341.050, a sufficient number of employes (four) to bring him under the Kentucky Unemployment Compensation Act. The taxes, with interest and penalties, amount to around $1,750. Potts, claiming that his employes were engaged in “agricultural labor”, KRS 341.050(5) (a),…