JAMES B. BEAM DISTILLING CO. v. DEPARTMENT OF REVENUE


367 S.W.2d 267 (1963)

JAMES B. BEAM DISTILLING COMPANY, Appellant, v. DEPARTMENT OF REVENUE, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied May 24, 1963.


Attorney(s) appearing for the Case

Millard Cox, Louisville, for appellant.

William S. Riley, Paul D. Ross, Hal O. Williams, Dept. of Revenue, Frankfort, for appellee.


STEWART, Chief Justice.

This is an appeal by James B. Beam Distilling Company from a judgment of the Franklin Circuit Court upholding a ruling of the Kentucky Tax Commission, which denied appellant's claim for a refund of taxes on distilled liquors. The sum of $5107.09 was paid to the Department of Revenue between September 1, 1959, and April 1, 1960, under the provisions of KRS 243.680(2), which reads:

"(a) No...

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