Legal Opinion
Square D Company v. Kentucky Board of Tax Appeals
Court of Appeals of Kentucky (pre-1976)
Decided February 24, 1967PublishedCited by 16 opinions
1Opinion of the Court
CLAY, Commissioner.
The appeals in these two cases have been consolidated and involve similar questions. Both appellants contend the circuit court erroneously upheld orders of the Kentucky Tax Commission assessing additional income taxes. The years involved are from 1957 to 1961.
Both appellants are foreign corporations doing business in Kentucky. Neither has its principal office or “commercial domicile” in this state. Each owns all of the capital stock of one or more foreign corporations. The basic question is whether the dividend income from these wholly owned corporations must be included in…
2Cases cited27 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
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3Cited by16 opinions
- Boggs v. Blue Diamond Coal Co.Court of Appeals for the Sixth Circuit · 1979
- Earth Resources Co. of Alaska v. State, Department of RevenueAlaska Supreme Court · 1983
- Holiday Inns, Inc. v. OlsenTennessee Supreme Court · 1985
- American Smelting & Refining Co. v. Idaho State Tax CommissionIdaho Supreme Court · 1979
- Qualls v. Montgomery Ward & Co., Inc.Supreme Court of Arkansas · 1979
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