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STATE EX REL. LUDWICK v. SHERLOCK AUCTION & REALTY, INC

No. 55,904

235 Kan. 232 (1984)

678 P.2d 630

STATE OF KANSAS, ex rel. HARVEY L. LUDWICK, Secretary of Human Resources, Appellee, v. SHERLOCK AUCTION & REALTY, INC., Appellant.

Supreme Court of Kansas.

Opinion filed March 24, 1984.

Attorney(s) appearing for the Case

James M. Milliken, of Milliken & Condray, Chartered, of St. Francis, argued the cause, and Rudolf H. Beese, Jr., of the same firm, was with him on the brief for appellant.

H. Dean Cotton, of Topeka, argued the cause and was on the brief for appellee.

The opinion of the court was delivered by

HOLMES, J.:

This appeal arises from an action by the Secretary of Human Resources to enforce a judgment under the employment security law, K.S.A. 44-701 et seq., for collection of unemployment contributions from the defendant corporation. The defendant, Sherlock Auction & Realty, Inc. (Sherlock Auction), is a closely held corporation owned entirely by Frederick E. Sherlock, the sole employee, shareholder...

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