Legal Opinion
Luckett v. Tennessee Gas Transmission Company
Court of Appeals of Kentucky (pre-1976)
Decided February 5, 1960PublishedCited by 10 opinions
1Opinion of the Court
MOREMEN, Judge.
Appellee, Tennessee Gas Transmission Company, is a foreign corporation which has qualified to do business in this state. It operates and maintains pipe lines and incidental machinery for the transmission of natural gas in interstate commerce. It owns property in about twenty-five counties.
KRS 136.120 created a franchise tax on public service corporations, and appellee is subject to that tax. Our inquiry con-icerns whether the mst-hod --used- by the VDepartment of Revenue in the valuation of appellee’s franchise was .in. .accordance with the one prescribed by that statute.
The…
2Cases cited8 opinions
- City of Louisville Ex Rel. v. HowardCourt of Appeals of Kentucky (pre-1976) · 1947
- McCracken Fiscal Court v. McFaddenCourt of Appeals of Kentucky (pre-1976) · 1938
- Reeves v. Jefferson CountyCourt of Appeals of Kentucky (pre-1976) · 1951
- Southern Package Corp. v. State Tax CommissionMississippi Supreme Court · 1944
- Burton v. BurtonCalifornia Court of Appeal · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Russman v. LuckettCourt of Appeals of Kentucky (pre-1976) · 1965
- Commonwealth, Department of Highway v. RankinCourt of Appeals of Kentucky (pre-1976) · 1960
- South Central Bell Telephone Co. v. StateSupreme Court of Alabama · 1999
- American Life & Accident Insurance Co. of Kentucky v. CommonwealthCourt of Appeals of Kentucky · 2004
- Bell v. Board of EducationCourt of Appeals of Kentucky · 1961
5 more not listed; retrieve them via the Exa API.