Commonwealth v. Interstate Grocery Co.

CULLEN, Commissioner.

The judgment of the Franklin Circuit Court, from which the Commonwealth moves for an appeal, dismissed an action in which the Commonwealth, on relation of the Commissioner of Revenue, had sought to recover from the Interstate Grocery Company a sum of more than $200 representing taxes, penalties and interest assessed against certain intangible property (accounts receivable) alleged to have been omitted from taxation for the years 1945 through 1953. The assessment is alleged to have been based upon a voluntary listing made by the taxpayer on August 31, 1953, under KRS…