Legal Opinion
Revenue Cabinet v. Moors Resort, Inc.
Kentucky Supreme Court
Decided November 23, 1983PublishedCited by 3 opinions
1Opinion of the Court
LEIBSON, Justice.
Appellee is a corporation engaged in the business of selling and renting boats and operating a marina, restaurant and camping area.
Appellant, Revenue Cabinet, Commonwealth of Kentucky, levied an assessment for delinquent taxes against the appellee. The assessment was upheld by the Board of Tax Appeals, but reversed in part and affirmed in part in Marshall Circuit Court. The “Opinion and Judgment” of the Marshall Circuit Court found in favor of the Taxpayer on certain disputed “boat sales” and remanded to the Board of Tax Appeals to recompute the tax liability “in accordance…
2Cases cited4 opinions
- Hook v. HookKentucky Supreme Court · 1978
- Hubbard v. HubbardCourt of Appeals of Kentucky (pre-1976) · 1946
- North American Holding Corp. v. MurdockAppellate Division of the Supreme Court of the State of New York · 1958
- North American Holding Corp. v. MurdockNew York Court of Appeals · 1959
3Cited by3 opinions
- High Ridge Hinkle Joint Venture v. City of AlbuquerqueNew Mexico Court of Appeals · 1994
- Revenue Cabinet Commonwealth v. Moors Resort, Inc.Court of Appeals of Kentucky · 1984
- HIGH BIDGE HINKLE JT. VENT. v. AlbuquerqueNew Mexico Court of Appeals · 1994