Commonwealth v. R. G. Dun & Co.
Court of Appeals of Kentucky
CASE 15. — ACTION BY THE COMMONWEALTH BY GEORGE H. ALEXANDER, REVENUE AGENT, AGAINST R. G. DUN & CO., TO COMPEL IT TO TAX CERTAIN OMITTED PROPERTY. — Appeal from Jefferson Circuit Court. Common Pleas Branch (2 Div.) Thus. R. Gordon, J udge.
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CASE 15. — ACTION BY THE COMMONWEALTH BY GEORGE H. ALEXANDER, REVENUE AGENT, AGAINST R. G. DUN & CO., TO COMPEL IT TO TAX CERTAIN OMITTED PROPERTY. — Appeal from Jefferson Circuit Court. Common Pleas Branch (2 Div.) Thus. R. Gordon, J udge. Judgment for defendant, plaintiff appeals — POINTS OF LAW AND AUTHORITIES. 1. Where business is conducted for an estate by four trustees, it constitutes a partnership, even though such trustees derive no profit personally: Story on Partnerships, 2d ed., secs. 70, 106. 2. There are two classes of persons known to the law — natural and artificial. The only…
1Opinion of the Court
Opinion of the Court by
Judge Nunn
Reversing.
This action was brought in the Jefferson circuit court against R. G. Dun & Co., in the name of the Commonwealth of Kentucky, by Geo. H. Alexander, revenue agent for the State at large. There is no controversy as to the facts; the only testimony in the case being that of Mr. J. J. Sanders, the manager for appellee at Louisville, Ky., which shows that the business of R. G. Dun' & Co. is conducted by four trustees, under the will of R. G. Dun, for the sole benefit of his estate, and that all the trustees and the chief office of the company are located…
2Cases cited3 opinions
- New Orleans v. StempelSupreme Court of the United States · 1899
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Board of Council v. Fidelity Trust & S. V. Co.Court of Appeals of Kentucky · 1901
3Cited by17 opinions
- Commonwealth v. Kentucky Distilleries & Warehouse Co.Court of Appeals of Kentucky · 1911
- Mt. Sterling Oil & Gas Co. v. RatliffCourt of Appeals of Kentucky · 1907
- Commonwealth v. PeeblesCourt of Appeals of Kentucky · 1909
- Semple v. CommonwealthCourt of Appeals of Kentucky · 1918
- State v. Atlantic Oil Producing Co.Supreme Court of Oklahoma · 1935
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