Legal Opinion
Department of Revenue v. Jack Cole Co.
Court of Appeals of Kentucky
Decided July 2, 1971PublishedCited by 7 opinions
1Opinion of the Court
CLAY, Commissioner.
This is an appeal from a judgment allowing appellees certain tax refunds with interest. It presents procedural and statutory complications which the parties, even after an oral argument, have not satisfactorily unravelled. We will attempt to cut through as many technicalities as possible.
The taxes involved are the seven-cent-per-gallon taxes levied under KRS Chapter 138 on special fuels and on gasoline. The refunds claimed are for taxes paid by appellees between July 1, 1960 and December 31, 1962, on fuels purchased in Kentucky but used in their motor vehicles operating…
2Cases cited6 opinions
- Foley Construction Company v. WardCourt of Appeals of Kentucky (pre-1976) · 1963
- Coleman, Aud. Pub. Accts. v. Reamer's Exe.Court of Appeals of Kentucky (pre-1976) · 1931
- Pittsburgh School District v. E. S. S. Land Co.Superior Court of Pennsylvania · 1940
- Commonwealth Ex Rel. Nelson v. Dixie Greyhound Lines, Inc.Court of Appeals of Kentucky (pre-1976) · 1934
- Department of Conservation v. Co-De Coal CompanyCourt of Appeals of Kentucky (pre-1976) · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Krause v. StateOhio Supreme Court · 1972
- Commonwealth, Revenue Cabinet v. GossumKentucky Supreme Court · 1994
- Bank of Sun Prairie v. Kentucky Department of RevenueCourt of Appeals for the Seventh Circuit · 2015
- Commonwealth, Department of Transportation, Bureau of Highways v. LambKentucky Supreme Court · 1976
- Commonwealth, Revenue Cabinet v. GossumKentucky Supreme Court · 1994
2 more not listed; retrieve them via the Exa API.