Commonwealth, Revenue Cabinet v. South Hopkins Coal Co.

DUNN, Special Judge.

The Revenue Cabinet appeals from that part of the judgment of the Hopkins Circuit Court reversing the decision of the Kentucky Board of Tax Appeals which had affirmed the cabinet in subjecting to the coal severance tax the Tennessee Valley Authority’s $1,765,048 lump sum payment to the appellee, South Hopkins Coal Company, which the company had excluded from its computation of the gross value of its coal sold to TVA. We affirm.

*477The ability to appeal or to seek judicial review from a decision of an administrative board is not one of right. When it is conferred by statute…