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HAHN v. ALLPHIN

282 S.W.2d 824 (1955)

Elmer A. HAHN, Appellant, v. Robert ALLPHIN et al., Comprising Kentucky Tax Commission, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied November 4, 1955.

Attorney(s) appearing for the Case

Elmer Gaines Davis, Jr., Frankfort, Smith, Leary & Reed, Richard J. Kenkel, Covington, for appellant.

Bradford T. Garrison, Frankfort, for appellee.

CULLEN, Commissioner.

Elmer A. Hahn appeals from a judgment of the Franklin Circuit Court, which dismissed his appeal from a decision of the Kentucky Tax Commission.

The Department of Revenue of Kentucky made an assessment of income tax against Hahn, for the years 1940 through 1950, based upon Hahn's failure to file returns for the first six of those years, and his filing of incorrect returns for the other five years. The assessment was made pursuant to KRS...

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