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ALLPHIN v. GLENMORE DISTILLERIES CO.

270 S.W.2d 168 (1954)

ALLPHIN, Com'r of Revenue, et al. v. GLENMORE DISTILLERIES CO.

Court of Appeals of Kentucky.

July 19, 1954.

Attorney(s) appearing for the Case

Squire N. Williams, Jr., William E. Scent, Frankfort, for appellants.

J. H. Gold, Louisville, for appellee.

Elmer G. Davis, Jr., Frankfort, amicus curiae.

CULLEN, Commissioner.

The Department of Revenue of Kentucky appeals from a judgment that voided an additional income tax assessment levied by the department against Glenmore Distilleries Company for the year 1950. The question involves the proper allocation of business income of the company to Kentucky.

The controlling statute is KRS 141.120, which deals generally with the allocation of the income of corporations doing business both within and without Kentucky...

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