LUCKETT v. TEXAS EASTERN TRANSMISSION CORPORATION


336 S.W.2d 567 (1960)

James E. LUCKETT et al., Individually and as Members of and Constituting Kentucky Tax Commission. Appellant v. TEXAS EASTERN TRANSMISSION CORPORATION, Appellee.

Court of Appeals of Kentucky.

June 17, 1960.


Attorney(s) appearing for the Case

William S. Riley and Virginia Collins, Frankfort, for appellant.

Joseph J. Leary, Frankfort, Joseph Stopher, Louisville, for appellee.

Robert F. Matthews, Jr., Asst. Atty. Gen., amicus curiae.

John R. Cook, Jr., Lexington, for Kentucky Municipal League.


MOREMEN, Judge.

Appellee, Texas Eastern Transmission Corporation, is a foreign public service company which operates 5,415.7 miles of interstate gas transmission pipeline — 229.3 miles of which are located in Kentucky.

KRS 136.120 created a franchise tax on such pipeline companies, and appellee is subject to that tax.

The circuit court held that the Department of Revenue, in several particulars, failed to use a proper formula for the valuation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases