COMMONWEALTH v. HEAVEN HILL DISTILLERIES


279 S.W.2d 11 (1955)

COMMONWEALTH of Kentucky ex rel. Robert H. ALLPHIN, Commissioner of Revenue, Appellant, v. HEAVEN HILL DISTILLERIES, Inc., Appellee.

Court of Appeals of Kentucky.

May 6, 1955.


Attorney(s) appearing for the Case

William S. Riley, William E. Scent, Frankfort, for appellant.

J. Smith Barlow, Jr., Bardstown, for appellee.


CULLEN, Commissioner.

The judgment of the Nelson Circuit Court, from which the Commissioner of Revenue of Kentucky has appealed, adjudged that Heaven Hill Distilleries, Inc., be exonerated from ad valorem taxes based on assessments for the years 1946 through 1953 on 164 barrels of bourbon whiskey that had been distilled and held in storage by the distillery.

The whiskey in question was distilled in 1946 and placed in a bonded warehouse. Pursuant to KRS 132...

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