COMMONWEALTH v. ST. MATTHEWS GAS & ELECTRIC SHOP


252 S.W.2d 673 (1952)

COMMONWEALTH ex rel. v. ST. MATTHEWS GAS & ELECTRIC SHOP, Inc. COMMONWEALTH ex rel. v. KENTUCKY GAS SERVICE, Inc. COMMONWEALTH ex rel. v. BUTLER PLUMBING & HEATING CO., Inc.

Court of Appeals of Kentucky.

Rehearing Denied December 12, 1952.


Attorney(s) appearing for the Case

J. D. Buckman, Jr., Atty. Gen., Hal Williams, Asst. Atty. Gen., Douglas W. Faris, Louisville, for appellant.

Henry J. Burt, Jr., Louisville, for appellees.


WADDILL, Commissioner.

The Commonwealth appeals from three judgments of the Jefferson Circuit Court disallowing retroactive assessment of intangible property for taxation in excess of 3 years from the filing of the Commonwealth's petition and denying penalties which the Commonwealth sought to assess under the provisions of KRS 132.290, 132.330, and 132.340. Appellee contends, and the court apparently held, that the penalty provisions of KRS 132.290 whereby 100% penalty...

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