Koscot Interplanetary, Inc. v. Commonwealth ex rel. Allphin

OPINION OF THE COURT

This is an appeal from summary judgment entered in favor of the Commonwealth in a tax collection case.

The Commonwealth brought suit against Koscot Interplanetary, Inc., the movant corporation, for unpaid 1977 and 1978 sales taxes. The corporation counterclaimed demanding a refund of any tax paid to the Commonwealth since 1973.

Upon the Commonwealth’s motion for summary judgment, based on the movant’s failure to utilize administrative and statutory remedies as required under KRS 131.110, the movant argued that a genuine issue of material of fact existed — specifically,…