Roadway Express, Inc. v. Department of Revenue of Kentucky

CULLEN, Commissioner.

Construing KRS 131.370 as it existed prior to a 1968 amendment, this court in Commonwealth v. Schmid, Ky., 404 S.W.2d 458, found indications for a holding, and in Department of Revenue v. Bederman, Ky., 408 S.W.2d 613, and in Salmon Corporation v. Kentucky Board of Tax Appeals, Ky., 426 S.W.2d 473, specifically held, that on an appeal to the circuit court from a decision of the Kentucky Board of Tax Appeals, the board is an indispensable party. In the instant case, Roadway Express, Inc., took an appeal to the Franklin Circuit Court, in April 1974, from an adverse decision…