Commonwealth ex rel. Allphin v. Sandmann

CLAY, Commissioner.

This is a suit by the Commonwealth to recover an additional income tax assessment of $10 with penalty and interest. On motion for summary judgment, the claim was dismissed and the Commonwealth appeals.

The taxpayer moved to dismiss this appeal for lack of the jurisdictional amount required by KRS 21.060. On December 16, 1954, we denied this motion to dismiss, and we here state our reasons.

Prior to 1952 this Court had consistently taken jurisdiction of questions involving taxation, regardless of the amount involved. Willis v. Thornton, 78 S.W. 215; Buckner v. Clay, 306 Ky.…