Legal Opinion
Ross v. GREENE & WEBB LBR. CO., INC.
Kentucky Supreme Court
Decided May 23, 1978PublishedCited by 14 opinions
1Opinion of the Court
JONES, Justice.
This appeal arises from the action of the Kentucky Department of Revenue which assessed Greene & Webb Lumber Company, Inc., the sum of $5,438.40 in sales and use tax under KRS 139.170. The assessment was based on the lumber company’s purchase of certain items of equipment which the Department of Revenue contends do not qualify for exemption as machinery for new and expanded industry under KRS 139.480(8) and KRS 139.170.
Greene & Webb Lumber Company, Inc., conducts its business in Letcher County as a sawmill and lumberyard. A number of items of equipment were installed and used…
2Cases cited2 opinions
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- Schenley Distillers, Inc. v. Commonwealth Ex Rel. LuckettCourt of Appeals of Kentucky (pre-1976) · 1971
3Cited by14 opinions
- Sharp v. Tyler Pipe Industries, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- Floyd Charcoal Co. v. Director of RevenueSupreme Court of Missouri · 1980
- City of Lamoni v. LivingstonSupreme Court of Iowa · 1986
- Revenue Cabinet v. Kentucky-American Water Co.Kentucky Supreme Court · 1999
- Department of Revenue v. State Contracting & Stone Co.Kentucky Supreme Court · 1978
9 more not listed; retrieve them via the Exa API.