COMMONWEALTH v. AMERICAN BARGE LINE CO.


253 S.W.2d 622 (1952)

COMMONWEALTH ex rel. REEVES v. AMERICAN BARGE LINE CO. COMMONWEALTH ex rel. REEVES v. MISSISSIPPI VALLEY BARGE LINE CO. COMMONWEALTH ex rel. REEVES v. OHIO RIVER CO. COMMONWEALTH ex rel. REEVES v. UNION BARGE LINE CORP.

Court of Appeals of Kentucky.

December 17, 1952.


Attorney(s) appearing for the Case

J. D. Buckman, Jr., Atty. Gen., Hal Williams, Asst. Atty. Gen., Frank A. Logan, Louisville, for appellant.

James W. Stites, Louisville, for appellees.


COMBS, Justice.

The single question presented in these four cases is whether the Commissioner of Revenue of the Commonwealth may lawfully compromise with a taxpayer a disputed and unlitigated claim for taxes.

The appellees are four barge line companies operating towboats and barges on the Ohio River and other inland waterways. It is stated in their brief that none of the companies operates on a regular schedule between fixed termini and only a small proportion...

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