Luckett v. Coca-Cola Bottling Co. of Louisville

STEWART, Judge.

This appeal involves the question of whether certain business income of Coca-Cola Bottling Company of Louisville (herein called “Coca-Cola”), which was assessed by the Department .of Revenue for the years 1951 through 1955, was allocable to Kentucky for the payment of income taxes and the accrued interest thereon. The lower court voided the assessments made for each of the years, and this appeal is from the judgment dismissing the Department’s claim.

The controlling statute is KRS 141.120(4'* (f) which reads: “Receipts from sales and other sources shall be assigned only to the…