Legal Opinion
Atlantic Coast Line R. Co. v. Commonwealth
Court of Appeals of Kentucky (pre-1976)
Decided February 22, 1946PublishedCited by 21 opinions
1Opinion of the Court
Opinion op the Court by
Stanley, Commissioner
Reversing.
The judgment is for $2,358,332 against the appellant, Atlantic Coast Line Railroad Company, for income taxes for eight years, 1936 to 1943. Penalties and interest to the amount of $1,212,668 are included in the judgment, the tax itself being $1,145,664.
The section of the statutes upon which the judgment principally rests, and on the construction of which our decision depends, is Section 4281b-14(3), Kentucky Statutes, and, since 1942, Kentucky Revised Statutes 141.040, the applicable portions of which are quoted for ready reference:
“Every…
2Cases cited40 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Shaffer v. CarterSupreme Court of the United States · 1920
- International Harvester Co. v. Wisconsin Dept. of TaxationSupreme Court of the United States · 1944
- Miller v. McColganCalifornia Supreme Court · 1941
- International Harvester Co. v. Wisconsin Department of TaxationSupreme Court of the United States · 1944
35 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- George v. ScentCourt of Appeals of Kentucky (pre-1976) · 1961
- Gillis v. YountKentucky Supreme Court · 1988
- White v. CommonwealthKentucky Supreme Court · 2006
- John Hancock Mutual Life Insurance Co. v. NeillIdaho Supreme Court · 1957
- Square D Company v. Kentucky Board of Tax AppealsCourt of Appeals of Kentucky (pre-1976) · 1967
16 more not listed; retrieve them via the Exa API.