STATE EX REL. McCAIN v. CONSTR. ENTERPRISES, INC.

No. 51,711

6 Kan. App. 2d 627 (1981)

631 P.2d 1240

STATE OF KANSAS, ex rel., JAMES A. McCAIN, Secretary of Human Resources, Appellant, v. CONSTRUCTION ENTERPRISES, INC., SHAWN ALLEN and LYNN M. LONG, Appellees.

Court of Appeals of Kansas.

Opinion filed July 31, 1981.


Attorney(s) appearing for the Case

F. Duane Roberts, Bonita J. Yoder, Douglas Vieth, and Kenneth G. Gale, attorneys for Department of Human Resources, of Topeka, for the appellant.

No appearance by appellee.

Before SPENCER, P.J., PARKS and MEYER, JJ.


PARKS, J.:

Plaintiff, State of Kansas, ex rel., James A. McCain, Secretary of Human Resources, appeals from an order of the trial court dismissing its claim for delinquent unemployment taxes against Shawn W. Allen, an officer and operator of Construction Enterprises, Inc. The central issue is whether the operators of a defectively formed corporation are personally liable for the company's unemployment taxes.

K.S.A. 17-6003(c)(5) requires that...

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