Luckett v. Heaven Hill Distilleries, Inc.

BIRD, Judge.

Heaven Hill Distilleries, Incorporated, a Kentucky corporation, paid the Commonwealth certain income taxes for the years 1951, 1952 and 1953. The Commonwealth assessed other income taxes for the years of 1954 and 1955. The trial court entered a twofold judgment which set aside the assessments for 1954 and 1955 and ordered the Commonwealth to refund the taxes paid for the years 1951, 1952 and 1953. The Commonwealth appeals.

The income involved in this action was derived solely from contracts and sales made and negotiated in places other than Kentucky during the years 1951, 1952,…