Koehler v. Commonwealth ex rel. Luckett

EDWARD P. HILL, Judge.

The Commonwealth of Kentucky by and on relation of its then Commissioner of Revenue filed this action October 17, 1956, to recover from appellant $9,794.79 representing a claim for back income taxes, penalties, and interest for the years 1942 through 1947. KRS 135.050(2) and KRS 23.020(1).

On June 8, 1967, appellee recovered a judgment against appellant for $37,228.12 with 6 percent interest thereon from June 6, 1967, until paid. Understandably Koehler appeals.

Appellant’s brief states that in May 1952 the Federal Internal Revenue Service issued a supplemental report…