TRADING POST v. KENTUCKY UNEMPLOYMENT INS.

No. 2010-CA-000453-MR.

355 S.W.3d 451 (2011)

TRADING POST MANAGEMENT COMPANY, LLC; Trading Post Homes of Louisville, LLC; Mortgage Lending Solutions, LLC; Richter Insurance, LLC; Trading Post Homes of Shepherdsville, LLC; Trading Post Homes of Elizabethtown, LLC; Trading Post Homes of Cave City, LLC; and Trading Post Homes of Meade County, LLC, Appellants, v. KENTUCKY UNEMPLOYMENT INSURANCE COMMISSION; and Kentucky Division of Unemployment Insurance, Appellees.

Court of Appeals of Kentucky.

November 4, 2011.


Attorney(s) appearing for the Case

David R. Deatrick, Jr. , Louisville, KY, for appellants.

James C. Maxson , Frankfort, KY, for appellee.

Before TAYLOR, Chief Judge; ACREE and COMBS, Judges.


OPINION

ACREE, Judge:

The questions presented by the appellants include whether the Kentucky Unemployment Insurance Commission erroneously determined that eight employing bodies are successors-in-interest to the tax account and tax rate of Trading Post Mobile Homes, Inc., and whether the apportionment of liability among the eight successors was proper pursuant to Kentucky Revised Statute (KRS) 341.540(5)(a). We conclude the Commission's findings of...

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