CHARLES C. PARKS COMPANY v. ALLPHIN


295 S.W.2d 562 (1956)

CHARLES C. PARKS COMPANY, Appellant, v. Robert H. ALLPHIN et al., Comprising the Kentucky Tax Commission, Appellee.

Court of Appeals of Kentucky.

November 9, 1956.


Attorney(s) appearing for the Case

Elmer Gains Davis, Jr., Smith, Reed & Leary, Frankfort, for appellant.

Bradford T. Garrison, Dept. of Revenue, Frankfort, for appellee.


MOREMEN, Judge.

Appellant, Charles C. Parks Company, a Tennessee corporation, applied to the Department of Revenue for permission to report, by separate accounting, its income attributable to business in Kentucky for the fiscal years ending April 30, 1951 and April 30, 1952.

The permission was denied, and, upon petition by the taxpayer to the Kentucky Tax Commission, the Commission entered an order that separate...

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