Legal Opinion
James B. Beam Distilling Co. v. Department of Revenue
Court of Appeals of Kentucky
Decided March 1, 1963PublishedCited by 2 opinions
1Opinion of the Court
STEWART, Chief Justice.
This is an appeal by James B. Beam Distilling Company from a judgment of the *268Franklin Circuit Court upholding a ruling of the Kentucky Tax Commission, which denied appellant’s claim for a refund of taxes on distilled liquors. The sum of $5107.09 was paid to the Department of Revenue between September 1, 1959, and April 1, 1960, under the provisions of KRS 243.680(2), which reads:
“(a) No person shall ship or transport or cause to be shipped or transported into the state any distilled spirits from points without the state without first obtaining a permit from the…
2Cases cited6 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- Carter v. VirginiaSupreme Court of the United States · 1944
- Parrott & Co. v. City & County of San FranciscoCalifornia Court of Appeal · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Department of Revenue v. James B. Beam Distilling Co.Supreme Court of the United States · 1964
- Department of Revenue v. James B. Beam Distilling Co.Supreme Court of the United States · 1964