Kentucky Tax Commission v. Sandman

Opinion op the Court by

Judge Harris

Affirming.

This equity action was instituted in the Franklin circuit court by Leo J. Sandman as an appeal from an income tax assessment which had been made against him by the Department of Revenue on .June 30, 1942. His authority for this particular procedure is found in section 4281b-26, as amended by section 4114h-5, 1939 Carroll’s Kentucky Statutes. There is no controversy over the facts, the sole question presented being one of law.

Mr. Sandman is an attorney at law, with office and residence in the city of Louisville. - He' reports and pays both, his…