Revenue Cabinet v. Castleton, Inc.

HUDDLESTON, Judge.

This is an appeal from a judgment which reversed an order of the Kentucky Board of Tax Appeals. The Board had dismissed an appeal by Castleton, Inc., from a ruling by the Revenue Cabinet denying its claim for a tax refund. The Board refused to consider the appeal because of a finding that it was not timely filed. Because we agree with Fayette Circuit Court that the appeal to the Board was timely, we affirm its judgment.

On January 17, 1984, the Revenue Cabinet issued a sales and use tax assessment against Castleton, Inc., in the amount of $51,450.90, plus applicable interest…