Legal Opinion
Commonwealth ex rel. Carpenter v. Collins & May
Court of Appeals of Kentucky
Decided January 18, 1980PublishedCited by 1 opinion
1Opinion of the Court
GANT, Judge.
These consolidated actions were brought pursuant to KRS 135.010 and KRS 135.020 and each was resisted on the grounds that said sections are unconstitutional. In these actions, the state attempted to collect some of the 500-800 delinquent tax accounts in this county by the use of the distraint process provided in these two sections of the statute against persons owing money to the delinquent taxpayer. The lower court dismissed these actions on the grounds (1) that Chapter 134 of the Kentucky Revised Statutes must be complied with and the remedies thereunder provided must be…
2Cases cited8 opinions
- Springer v. United StatesSupreme Court of the United States · 1881
- United States v. Manufacturers Trust Co.Court of Appeals for the Second Circuit · 1952
- United States v. Louis H. MitchellCourt of Appeals for the Fifth Circuit · 1965
- United States v. Stock Yards Bank of Louisville, KentuckyCourt of Appeals for the Sixth Circuit · 1956
- Lewis v. MoselyCourt of Appeals of Kentucky (pre-1976) · 1926
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