FIELDS v. REEVES


234 S.W.2d 661 (1950)

FIELDS v. REEVES, COM'R OF REVENUE.

Court of Appeals of Kentucky.

November 28, 1950.


Attorney(s) appearing for the Case

Wilbur Fields, Louisville, for appellant.

A. E. Funk, Atty. Gen., Hal O. Williams, Asst. Atty. Gen., for appellee.


HELM, Justice.

Appellant, Basil Vernon Fields, appealed from a ruling of the Division of Income Taxation, Department of Revenue, to the Kentucky Tax Commission, claiming that he was exempt from income taxation by the State of Kentucky "on pay he has received as a retired officer in the United States Army."

The Division of Income Taxation had held that retirement pay received pursuant to the provisions of the third paragraph of Section 15 of the Act of June...

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