Legal Opinion
Department of Revenue v. Greyhound Corporation
Court of Appeals of Kentucky (pre-1976)
Decided February 13, 1959PublishedCited by 23 opinions
1Opinion of the Court
CULLEN, Commissioner.
This appeal raises a question of construction of a portion of the Kentucky statute imposing a tax in relation to “special fuels” (motor fuels other than gasoline). The statute, KRS 138.565(1), is as follows:
“An excise tax of seven cents per gallon is hereby levied and shall be paid by the special fuels dealer to the department on all taxable special fuels delivered to the licensed special fuels user-seller, or used by the special fuels dealer to propel motor vehicles on the public highways. * * * ” (Our emphasis.)
The Greyhound Corporation, which has qualified as a special…
2Cases cited8 opinions
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- Edelman v. Boeing Air Transport, Inc.Supreme Court of the United States · 1933
- Central Vermont Railway, Inc. v. CampbellSupreme Court of Vermont · 1937
- Gilbert v. GreeneCourt of Appeals of Kentucky · 1919
- American Baseball Club v. PhiladelphiaSupreme Court of the United States · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Bailey v. ReevesKentucky Supreme Court · 1984
- Worldwide Equipment, Inc. v. MullinsCourt of Appeals of Kentucky · 1999
- Reda Pump Co., a Div. of TRW, Inc. v. FinckKentucky Supreme Court · 1986
- Derek Early v. Commonwealth of KentuckyKentucky Supreme Court · 2015
- Rice v. FloydKentucky Supreme Court · 1989
18 more not listed; retrieve them via the Exa API.