Legal Opinion
Colley v. Eastern Coal Corp.
Court of Appeals of Kentucky
Decided July 2, 1971PublishedCited by 4 opinions
1Opinion of the Court
NEIKIRK, Judge.
Eastern Coal Corporation, hereinafter referred to as “Eastern,” is engaged in Pike County, Kentucky, in the mining and preparation of coal for the metallurgical coal market. The equipment used by the corporation in its preparation of the coal for sale was listed and taxed by the proper authorities as not being exempt from taxes under KRS 132.200. Eastern appealed to the Board of Tax Appeals. The Board of Tax Appeals found adversely to Eastern’s contention that it was engaged in “manufacturing” within the meaning of KRS 132.200(4). On appeal to the Pike Circuit Court, the trial…
2Cases cited17 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Duke Power Company v. ClaytonSupreme Court of North Carolina · 1968
- City of Louisville v. Ewing Von-Allmen Dairy Co.Court of Appeals of Kentucky (pre-1976) · 1937
- City of Louisville Ex Rel. v. HowardCourt of Appeals of Kentucky (pre-1976) · 1947
- City of Lexington v. Lexington Leader Co.Court of Appeals of Kentucky · 1921
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Solite Corp. v. County of King GeorgeSupreme Court of Virginia · 1980
- Department of Revenue Ex Rel. Luckett v. Allied Drum Service, Inc.Kentucky Supreme Court · 1978
- Department of Revenue v. Indian Head Mining Co.Kentucky Supreme Court · 1976
- Shelby County Board of Assessment Appeals v. Gro-Green Chemical Co.Kentucky Supreme Court · 1980