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KENTUCKY TAX COMMISSION v. THE AMERICAN TOBACCO COMPANY

370 S.W.2d 590 (1963)

KENTUCKY TAX COMMISSION, etc., Appellant, v. The AMERICAN TOBACCO COMPANY, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied October 11, 1963.

Attorney(s) appearing for the Case

William S. Riley, Dept. of Revenue, Frankfort, Frank A. Logan, and Richard W. Iler, Louisville, for appellant.

Lively M. Wilson, Stites, Peabody & Helm, Louisville, for appellee.

Stoll, Keenon & Park, Lexington, for amicus curiae.

CULLEN, Commissioner.

The circuit court held invalid a formula prescribed by the Department of Revenue for the allocation between Kentucky and other states, for income tax purposes, of the business income of The American Tobacco Company and other similar tobacco companies. The Kentucky Tax Commission has appealed.

In 1962 the controlling statutes were amended. We are concerned here with years prior to 1962, and our references to

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