Legal Opinion
Allphin v. Glenmore Distilleries Co.
Court of Appeals of Kentucky
Decided July 19, 1954PublishedCited by 4 opinions
1Opinion of the Court
CULLEN, Commissioner.
The Department of Revenue of Kentucky appeals from a judgment that voided an additional income tax assessment levied by the department against Glenmore Distilleries Company for the year 1950. The question involves the proper allocation of business income of the company to Kentucky.
The controlling statute is KRS 141.120, which deals generally with the allocation of the income of corporations doing business both within and without Kentucky. Subsection (3) of that statute provides a formula for allocating “business” income, based on the factors of payrolls, tangible…
2Cases cited6 opinions
- The Maytag Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Commonwealth v. Minds Coal Mining Corp.Supreme Court of Pennsylvania · 1948
- Commissioner of Corporations & Taxation v. Ford Motor Co.Massachusetts Supreme Judicial Court · 1941
- Commonwealth v. Bayuk Cigars, Inc.Supreme Court of Pennsylvania · 1942
- Commonwealth v. Continental Rubber WorksSupreme Court of Pennsylvania · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Luckett v. Coca-Cola Bottling Co. of LouisvilleCourt of Appeals of Kentucky · 1958
- Luckett v. Heaven Hill Distilleries, Inc.Court of Appeals of Kentucky · 1960
- Grain Belt Breweries, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1976
- Kentuky Tax Commission v. American Tobacco Co.Court of Appeals of Kentucky · 1963