Legal Opinion
Schenley Distillers, Inc. v. Commonwealth Ex Rel. Luckett
Court of Appeals of Kentucky (pre-1976)
Decided May 28, 1971PublishedCited by 21 opinions
1Opinion of the Court
CLAY, Commissioner.
This controversy involves the question of appellant’s liability for sales and use taxes under KRS 139.200 and 139.310 on the purchase of certain machinery and chemicals used in its distillery bottling operations. The Board of Tax Appeals upheld deficiency assessments of the Department of Revenue with respect to both items, and the circuit court affirmed on appeal.
A procedural problem raised by the Commonwealth on cross-appeal will first be disposed of. It moved to dismiss the appeal from the Board of Tax Appeals to the Franklin Circuit Court on the ground that it was not…
2Cases cited9 opinions
- Phil Hollenbach Co. v. HollenbachCourt of Appeals of Kentucky · 1918
- Niagara Mohawk Power Corp. v. WanamakerAppellate Division of the Supreme Court of the State of New York · 1955
- United Aircraft Corp. v. ConnellySupreme Court of Connecticut · 1958
- Cheney v. Georgia-Pacific Paper CorporationSupreme Court of Arkansas · 1963
- Casey v. Newport Rolling Mill Co.Court of Appeals of Kentucky · 1913
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Arkansas Beverage Company v. HeathSupreme Court of Arkansas · 1975
- Sharp v. Tyler Pipe Industries, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- Floyd Charcoal Co. v. Director of RevenueSupreme Court of Missouri · 1980
- Ross v. GREENE & WEBB LBR. CO., INC.Kentucky Supreme Court · 1978
- Millington Quarry, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
16 more not listed; retrieve them via the Exa API.