Legal Opinion

Evans v. Allen

Court of Appeals of Kentucky (pre-1976)

Decided October 31, 1947PublishedCited by 5 opinions

1Opinion of the Court

Opinion op the Court by

Judge Rees

Reversing.

E. J. Evans and Evans Oil & Gas Company are appealing from judgments of the Franklin Circuit Court fixing the value of their land in Knott County for the \ purpose of assessment for taxation for the year 1944. ' The two appeals have been consolidated, and will he disposed of in one opinion.

E. J. Evans owns 14,165 acres of land in Knott County, and Evans Oil & Gas Company owns 6,827 acres of land and the mineral rights in 3,888 acres in the same county. E. J. Evans listed his land with the tax commissioner of Knott County at $2.50 an acre, or a total…

2Cases cited5 opinions

  1. Prestonsburg Water Co. v. Prestonsburg Board of Sup'rsCourt of Appeals of Kentucky (pre-1976) · 1939
  2. Rogers v. Pike County Board of Sup'rsCourt of Appeals of Kentucky (pre-1976) · 1941
  3. Kenmont Coal Co. v. Perry County Board of Sup'rsCourt of Appeals of Kentucky (pre-1976) · 1936
  4. Westova Gas Co. v. Knott County Board of SupervisorsCourt of Appeals of Kentucky (pre-1976) · 1932
  5. Latonia Refining Corp. v. DusingCourt of Appeals of Kentucky (pre-1976) · 1932

3Cited by5 opinions

  1. Department of Revenue v. Anaconda American Brass Co.Court of Appeals of Kentucky · 1968
  2. Allied Chemical Corp. v. Union County Board of SupervisorsCourt of Appeals of Kentucky · 1974
  3. Grant County Fiscal Court v. McGeeCourt of Appeals of Kentucky · 1979
  4. Sears, Roebuck & Co. v. Boone County Board of Assessment AppealsCourt of Appeals of Kentucky · 1986
  5. Dean v. Commonwealth ex rel. Revenue CabinetCourt of Appeals of Kentucky · 1998

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