Old Lewis Hunter Distillery Co. v. Kentucky Tax Commission

Opinion op the Court by

Judge Dawson

Affirming.

_ This is an appeal from a judgment dismissing a petition 'for review of an order of the Kentucky Tax Commission which sustained assessments made by the Department of Revenue against the appellant of deficiencies in income taxes for the years 1936, 1937, and 1938.

The sole question presented by this appeal is whether the assessments in question are invalid because not made within the three year period of limitation prescribed by Section 141.210, KRS. It is conceded that the assessments were not made within that period but contended that since the…