Legal Opinion

Commonwealth ex rel. Auditor's Agent v. Louisville Gas Co.

Court of Appeals of Kentucky

Decided November 5, 1909PublishedCited by 12 opinions

CASE 41. — PROCEEDING’ BY THE COMMONWEALTH ON RELATION OP AUDITOR’S AGENT AGAINST THE LOUISVILLE GAS CO. TO ASSESS OMITTED PROPERTY. Appeal from Jefferson Circuit Court (Chancery Branch, Second Division). Samuel B. Kirby, Circuit Judge. Judgment for Gras Co., and the Commonwealth appeals.

1Opinion of the Court

Opinion of the Court by

Judge O’Rear

Affirming.

This is. a proceeding begun in tbe Jefferson county court to assess as omitted property certain stocks *326and bonds of another corporation owned by appellee gas company. The judgment was for the taxpayer. Formerly the Louisville Gras Company operated in Louisville, in addition to its plant for the manufacture of gas, an electric light plant. In 1902 it sold the light plant, and took in part payment $1,500,000 5 per cent, bonds of the purchasing company, called the Louisville Lighting Company, and 16,667 shares of the capital stock of the latter…

2Cases cited10 opinions

  1. Henderson Bridge Co. v. KentuckySupreme Court of the United States · 1897
  2. Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
  3. Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
  4. Commonwealth v. LedmanCourt of Appeals of Kentucky · 1907
  5. Hager v. American Surety Co.Court of Appeals of Kentucky · 1906

5 more not listed; retrieve them via the Exa API.

3Cited by12 opinions

  1. Commonwealth v. Kentucky Jockey ClubCourt of Appeals of Kentucky (pre-1976) · 1931
  2. Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
  3. Atlantic Coast Line R. Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1946
  4. Hubley's Guardian v. WolfeCourt of Appeals of Kentucky (pre-1976) · 1935
  5. Blue Coach Lines, Inc. v. LewisCourt of Appeals of Kentucky (pre-1976) · 1927

7 more not listed; retrieve them via the Exa API.

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