Salmon Corp. v. Kentucky Board of Tax Appeals

MILLIKEN, Judge.

This appeal is from a judgment of the Woodford Circuit Court which dismissed the complaint of the Salmon Corporation on an appeal from a decision of the Kentucky Board of Tax Appeals.

The judgment was entered on the motion of the appellee, Department of Revenue, to dismiss the complaint for failure to join the Tax Commissioner of Woodford County, the Woodford County Fiscal Court, and the Superintendent of Schools of Wood-ford County as parties defendant, on the ground that they were indispensable parties to the action in the Woodford Circuit Court. Appellant named only the…