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KOPPEL v. REVENUE CABINET, COM. OF KY.

No. 88-CA-1947-MR.

777 S.W.2d 938 (1989)

Dayrl KOPPEL, Appellant, v. REVENUE CABINET, COMMONWEALTH OF KENTUCKY, Appellee.

Court of Appeals of Kentucky.

Case Ordered Published by Court of Appeals: October 13, 1989.

Attorney(s) appearing for the Case

James L. Fine, Louisville, for appellant.

Celia M. Dunlap, Frankfort, for appellee.

Before EMBERTON, HOWARD and McDONALD, JJ.

HOWARD, Judge.

This appeal was taken from an order of the Jefferson Circuit Court upholding an order in which the appellant was held personally liable for penalties and interest for a corporation's failure to pay withholding tax.

The facts in this case are for the most part not in dispute. The appellant, Dayrl Koppel, was the president of Dayrl Koppel Plumbing, Inc. The corporation failed to pay the withholding...

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