Gust K. Newburg Construction Co. v. Commonwealth ex rel. Ross

JONES, Justice.

The facts in this case are not in dispute.

Newberg Construction Company is an Illinois corporation. It is engaged in the business of general contracting for construction. In early 1962, Newberg entered upon a construction project for the United States Government in Kentucky, known as Barkley Dam and Power Plant. In the course of construction, Newberg transported substantial items of equipment to Kentucky.

As portions of the contracted work were completed, Newberg either moved various items to other locations outside Kentucky, or in the event such items were not required for use…