Louisville Tank Line Co. v. Commonwealth
Court of Appeals of Kentucky
Case 10. — ACTION BY THE COMMONWEALTH AGAINST THE LOUISVILLE TANK LINE CO. TO RECOVER A FRANCHISE TAX, Appeal from Franklin Circuit Court. Robert L. Stout, Circuit Judge. Judgment for plaintiff. Defendant appeals.
Read the full summary
Case 10. — ACTION BY THE COMMONWEALTH AGAINST THE LOUISVILLE TANK LINE CO. TO RECOVER A FRANCHISE TAX, Appeal from Franklin Circuit Court. Robert L. Stout, Circuit Judge. Judgment for plaintiff. Defendant appeals. CLASSIFICATIONS OF QUESTIONS DISCUSSED WITH AUTHORITIES. 1. A private corporation, whose entire assets consisted of tank ears and who had leased these cars to another private corporation (yhieh latter corporation used the ears in sending its private products over various railroads) is not one of the class named in section 4077, Kentucky Statutes. It enjoys no special or exclusive…
1Opinion of the Court
Opinion by
Judge O ’Rear
Affirming.
The appellant is a domestic corporation which own/j a number of tank cars designed especially for trans • porting oil by railroads. Its business is to lease its ears to shippers, who in turn hire the railroads tc haul them from point to point as may be desired,. Appellant leases all its cars to the Globe Refinery Company, which uses them exclusively in its own business, for transporting its own oils and other products from place to place. Appellant does not d<> any other business than owning and leasing these cars. The Commonwealth of Kentucky has taken steps…
2Cases cited2 opinions
- Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
- Shouse v. TaylorCourt of Appeals of Kentucky · 1903
3Cited by10 opinions
- Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1913
- Morrell Ref'g'r Car Co. v. CommonwealthCourt of Appeals of Kentucky · 1908
- James v. Kentucky Refining Co.Court of Appeals of Kentucky · 1908
- Commonwealth v. Louisville Transfer Co.Court of Appeals of Kentucky · 1918
- Consolidation Coal Co. v. MartinCourt of Appeals for the Sixth Circuit · 1940
5 more not listed; retrieve them via the Exa API.