Commonwealth v. Louisville Gas & Electric Co.

Opinion op the Court by

Morris, Commissioner

Affirming.

Appellant by statement filed in the Jefferson county court sought to have that court re-assess the franchise value of appellee’s properties for the years 1927 to 1933, inclusive, praying that:

“All improper deductions and allowances in the assessment of defendant’s property in each of the years made by the Tax Commission as the result of fraud, misrepresentation, and concealment upon the part of the defendant, and such ás resulted from miscalculation and the application of wrong methods upon the part of the Commission, be treated as omitted…