Legal Opinion

Commonwealth v. Kentucky Heating Co.

Court of Appeals of Kentucky

Decided May 29, 1917PublishedCited by 6 opinions

Appeal from Jefferson Circuit Court (Chancery Branch, First Division).

1Opinion of the Court

Opinion of the Court by

Judge Clarke

Eeversing in part and affirming in part.

On April 29, 1911, the Commonwealth, by one of its revenue agents, began this action in the Jefferson county court, seeking to assess, as omitted property, certain tangible and intangible personal property, alleged to have been owned and omitted from assessment by the Kentucky Heating Company, a Kentucky corporation, for the years 1906 to 1911, inclusive.

A demurrer was sustained to the statement filed, and the action was dismissed by a judgment of the county court, rendered December 17, 1912.

From this judgment an…

2Cases cited12 opinions

  1. Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
  2. Commonwealth v. Kentucky Distilleries & Warehouse Co.Court of Appeals of Kentucky · 1911
  3. Commonwealth v. HelmCourt of Appeals of Kentucky · 1915
  4. Commonwealth v. GloverCourt of Appeals of Kentucky · 1909
  5. Chicago, St. Louis & N. O. Ry. Co. v. CommonwealthCourt of Appeals of Kentucky · 1903

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3Cited by6 opinions

  1. Baltimore & Ohio Southwestern Railroad v. CommonwealthCourt of Appeals of Kentucky · 1917
  2. Louisville & Nashville Railroad v. CommonwealthCourt of Appeals of Kentucky · 1918
  3. Chesapeake & Ohio Railway Co. v. CommonwealthCourt of Appeals of Kentucky · 1920
  4. Commonwealth v. Kentucky Heating Co.Court of Appeals of Kentucky · 1918
  5. R. C. Jones Cotton Co. v. StateSupreme Court of Oklahoma · 1929

1 more not listed; retrieve them via the Exa API.

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