MARCUM v. CITY OF LOUISVILLE MUNICIPAL HOUSING COM'N.


374 S.W.2d 865 (1963)

James V. MARCUM, Commissioner, Department of Revenue, Commonwealth of Kentucky, Appellant, v. CITY OF LOUISVILLE MUNICIPAL HOUSING COMMISSION, Appellee.

Court of Appeals of Kentucky.

Rehearings Denied November 8, 1963 and February 21, 1964.


Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., Francis D. Burke, William P. Curlin, Jr., Dept. of Revenue, Frankfort, for appellant.

Carl Wedekind, Jr., James W. Stites, N. H. Dosker, Louisville, for appellee.


WILLIAMS, Judge.

The appellee, City of Louisville Municipal Housing Commission, brought this action against the Commissioner of the Department of Revenue, Commonwealth of Kentucky, seeking a declaration of rights that it is exempt from the Kentucky sales and use tax on utilities purchased by it. From a judgment of the Franklin Circuit Court declaring the appellee exempt, this appeal is taken.

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