COMMONWEALTH v. SANDMANN


280 S.W.2d 155 (1955)

COMMONWEALTH of Kentucky, by and on relation of Robert H. ALLPHIN, Commissioner of Revenue, Appellant, v. Leo J. SANDMANN and Julia D. Sandmann, Appellees.

Court of Appeals of Kentucky.

May 27, 1955.


Attorney(s) appearing for the Case

William E. Scent, Joseph L. Schoepf, Frankfort, for appellant.

Leo J. Sandmann, Louisville, pro se.


CLAY, Commissioner.

This is a suit by the Commonwealth to recover an additional income tax assessment of $10 with penalty and interest. On motion for summary judgment, the claim was dismissed and the Commonwealth appeals.

The taxpayer moved to dismiss this appeal for lack of the jurisdictional amount required by KRS 21.060. On December 16, 1954, we denied this motion to dismiss, and we here state our reasons.

Prior to 1952 this Court had consistently...

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