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COMMONWEALTH v. 20TH CENTURY COAL COMPANY

373 S.W.2d 159 (1963)

COMMONWEALTH of Kentucky ex rel. DIVISION OF UNEMPLOYMENT INSURANCE, Appellant, v. 20TH CENTURY COAL COMPANY, Inc., et al., Appellees.

Court of Appeals of Kentucky.

December 6, 1963.

Attorney(s) appearing for the Case

Paul E. Tierney, Clarence E. Powell, Forest Smith, Dept. of Economic Security, Frankfort, for appellant.

Rice, Cheatham & Vanstone, Evansville, Ind., Laurence T. Gordon, Madisonville, Byron, Sandidge, Holbrook & Craig, Woodward, Bartlett & McCarroll, Nathan B. Cooper, David C. Brodie, Owensboro, Robert D. Simmons, Asst. U. S. Dist. Atty., Louisville, Paul Ross, Dept. of Revenue, Frankfort, Harry G. Black, Hawesville, Joseph D. Banken, Owensboro, William E. Quisenberry, Calhoun, for appellees.

CULLEN, Commissioner.

In an action against the 20th Century Coal Company, Inc., by a number of its employes, seeking to enforce a lien for wages under KRS 376.150 to 376.190, the Division of Unemployment Insurance of the Commonwealth and various other creditors of the company were made parties defendant. The Division filed a cross-claim setting forth its claim to a lien for delinquent unemployment insurance taxes owed by the company. Judgment was entered disallowing...

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