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MARCUM v. KENTUCKY ENTERPRISE FED. SAV. & L. ASS'N

363 S.W.2d 118 (1962)

James MARCUM, Commissioner of Revenue, et al., Appellants, v. KENTUCKY ENTERPRISE FEDERAL SAVINGS & LOAN ASSOCIATION OF NEWPORT, etc., Appellee.

Court of Appeals of Kentucky.

December 14, 1962.

Attorney(s) appearing for the Case

Robert Rieckhoff, Dept. of Revenue, William S. Riley, Dept. of Revenue, Frankfort, for appellants.

Louis Cox, John Hopkins, Frankfort, Fred B. Bassman, Joseph Schoepf, Newport, for appellee.

PALMORE, Judge.

The question in this case is whether the annual tax of one dollar for each one thousand dollars paid in on the capital stock of a domestic building and loan association, KRS 136.290-300, is a tax imposed upon the corporation or a tax imposed upon its members. It is the same problem faced by the United States Supreme Court in Society for Savings in City of Cleveland v. Bowers, 1955, 349 U.S...

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