Reeves v. Fries

Opinion of the Court by

Stanley, Commissioner

Reversing.

The petitions of the appellees, Daniel Gr. Fries and Daniel Fries, prayed that deficiency assessments by the Department of Revenue for additional income taxes for the year 1936, be held void and that appropriate injunctions issue. The defendants’ general demurrers and special demurrers were overruled, and when they declined to plead further the relief sought by the plaintiffs was granted. The Commissioner of Revenue and the Kentucky Tax Commission, defendants below, appeal from that judgment.

The Department of Revenue, by E. Ellis Sutton,…