COMMONWEALTH v. ST. MATTHEWS GAS & ELECTRIC SHOP


286 S.W.2d 911 (1956)

COMMONWEALTH of Kentucky, ex rel. Robert H. ALLPHIN, Commissioner of Revenue, Appellant, v. ST. MATTHEWS GAS & ELECTRIC SHOP, Inc., Appellee. COMMONWEALTH of Kentucky, ex rel. Robert H. ALLPHIN, Commissioner of Revenue, Appellant, v. KENTUCKY GAS SERVICE, Inc., Appellee.

Court of Appeals of Kentucky.

February 3, 1956.


Attorney(s) appearing for the Case

William S. Riley, Frankfort, Sal Pinto, Louisville, for appellant.

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


HOGG, Judge.

The main question raised by these appeals concerns the right of taxpayers who have paid state taxes as assessed on accounts receivable, under protest, to have interest on tax monies refunded by the taxing authorities where the valuations fixed by the taxing authorities have been held invalid by us, with directions for the taxing authorities to proceed with the assessment of the properties in accordance with prescribed processes. See, St. Matthews Gas...

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