Legal Opinion
St. Matthews Gas & Electric Shop, Inc. v. Commonwealth
Court of Appeals of Kentucky
Decided March 19, 1954PublishedCited by 2 opinions
1Opinion of the Court
STANLEY, Commissioner.
The Commonwealth, by the Department of Revenue, filed statements in the Jefferson County Court charging each of the above named appellants with having failed to list for tax assessment in each of several years accounts receivable and stocks and bonds in stated definite sums, e. g., the St. Matthews Gas & Electric Shop on July 1, 1945, of the “reasonable fair cash value” $7,383. The court was asked to assess the property in accordance with KRS 132.290 with penalties and interest. The defendants respectively filed answers containing first, a general traverse and thereafter…
2Cases cited7 opinions
- Stearns Coal & Lumber Co. v. CommonwealthCourt of Appeals of Kentucky · 1915
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1923
- City of Covington v. ShinkleCourt of Appeals of Kentucky · 1917
- Thomas Forman Co. v. Owsley County Board of SupervisorsCourt of Appeals of Kentucky (pre-1976) · 1937
- Commonwealth v. St. Matthews Gas & Electric Shop, Inc.Court of Appeals of Kentucky · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Commonwealth ex rel. Allphin v. St. Matthews Gas & Electric Shop, Inc.Court of Appeals of Kentucky · 1956
- Sears, Roebuck & Co. v. Boone County Board of Assessment AppealsCourt of Appeals of Kentucky · 1986