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CABINET FOR HUMAN RES. v. SECURITY OF AM.

Nos. 91-CA-0067-MR, 91-CA-0068-MR.

834 S.W.2d 176 (1992)

COMMONWEALTH of Kentucky CABINET FOR HUMAN RESOURCES, DIVISION OF UNEMPLOYMENT INSURANCE, Appellant, v. SECURITY OF AMERICA LIFE INSURANCE COMPANY; Commonwealth of Kentucky, Revenue Cabinet; United States of America, Internal Revenue Service; James D. Howard; Beecher Frazier; Century Auto Sales, Inc.; and Classic Chevrolet-Pontiac, Inc., Appellees. REVENUE CABINET, COMMONWEALTH OF KENTUCKY, Appellant, v. CENTURY AUTO SALES, INC., Classic Chevrolet-Pontiac, Inc., et al., Appellees.

Court of Appeals of Kentucky.

May 22, 1992.

Attorney(s) appearing for the Case

Ryan M. Halloran, Randall K. Justice, Cabinet for Human Resources, Arnold C. Jones, Donald S. Guier, Revenue Cabinet, Frankfort, for appellants.

John I. Hanbury, Van Antwerp, Monge, Jones & Edwards, Ashland, Karen Caldwell, David E. Middleton, U.S. Atty., Lexington, William H. Jackson, Louisa, Eugene C. Rice, L. Owen Doyle, Paintsville, for appellees.

Before JOHNSON, MILLER and WILHOIT, Judges.

JOHNSON, Judge.

This is a consolidated appeal from the Lawrence Circuit Court. We find that the trial court misapplied the case of Farmers Bank of White Plains v. Bailey, 221 Ky. 55, 297 S.W. 938 (1927), whereby its decision was clearly erroneous as a matter of law. Accordingly, we reverse, and remand for proof consistent with this opinion.

Appellee, Classic Chevrolet-Pontiac, Inc., (hereinafter "Classic") sold automobiles in Louisa, Lawrence County...

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