Legal Opinion
Department of Revenue Ex Rel. Luckett v. Allied Drum Service, Inc.
Kentucky Supreme Court
Decided January 31, 1978PublishedCited by 17 opinions
1Opinion of the Court
STEPHENSON, Justice.
The sole question presented on this appeal is whether the machinery used by Allied Drum Service, Inc., to process and reconstitute used drums is machinery used directly in a manufacturing process and, thus, exempt from sales and use tax.
The Kentucky Board of Tax Appeals found that the process was not manufacturing. The trial court found the process to be manufacturing and reversed the Board of Tax Appeals. The Court of Appeals affirmed the judgment of the trial court. We granted discretionary review for the purpose of attempting to resolve apparent contradictory holdings…
2Cases cited7 opinions
- City of Louisville v. Ewing Von-Allmen Dairy Co.Court of Appeals of Kentucky (pre-1976) · 1937
- Burke, Tax Com'r v. Stitzel-Weller DistilleryCourt of Appeals of Kentucky (pre-1976) · 1940
- Commonwealth Ex Rel. Rockcastle County v. W. J. Sparks Co.Court of Appeals of Kentucky (pre-1976) · 1928
- Prestonsburg Water Co. v. Prestonsburg Board of Sup'rsCourt of Appeals of Kentucky (pre-1976) · 1939
- Colley v. Eastern Coal Corp.Court of Appeals of Kentucky · 1971
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Apache Corp. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2004
- Jackson Excavating Co. v. Administrative Hearing CommissionSupreme Court of Missouri · 1983
- Rotation Products Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Solite Corp. v. County of King GeorgeSupreme Court of Virginia · 1980
12 more not listed; retrieve them via the Exa API.