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KENTUCKY UNEMP. INS. COM'N v. WESTERN & SO. L. INS. CO.

357 S.W.2d 850 (1962)

KENTUCKY UNEMPLOYMENT INSURANCE COMMISSION, etc., et al., Appellants, v. WESTERN & SOUTHERN LIFE INSURANCE COMPANY, Appellee.

Court of Appeals of Kentucky.

May 25, 1962.

Attorney(s) appearing for the Case

Paul E. Tierney, Frankfort, for appellants.

J. Leland Brewster, Kyte, Conlan, Heekin & Wulsin, Cincinnati, Ohio, for appellee.

BIRD, Judge.

The Kentucky Unemployment Insurance Commission by appropriate order declared the Western and Southern Life Insurance Company liable for unemployment insurance taxes on a specific group of its agents operating in Kentucky.

The Insurance Company appealed to the Franklin Circuit Court. The Commission's order was there voided and it appeals to this Court.

The controversy concerns "covered employment" as defined by KRS 341.050(1) and by an...

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