SQUARE D COMPANY v. KENTUCKY BOARD OF TAX APPEALS


415 S.W.2d 594 (1967)

SQUARE D COMPANY, Appellant, v. KENTUCKY BOARD OF TAX APPEALS et al., Appellees. GENERAL REFRACTORIES COMPANY, Appellant, v. KENTUCKY BOARD OF TAX APPEALS, formerly Kentucky Tax Commission, Appellee.

Court of Appeals of Kentucky.

Rehearings Denied June 30, 1967.


Attorney(s) appearing for the Case

Michael L. Ades, John L. Davis, Stoll, Keenon & Park, Lexington, for appellant Square D Co.

E. Gaines Davis, Jr., Smith, Reed, Yessin & Davis, Frankfort, for appellant General Refractories Co.

William A. MacKenzie, Jones, Ewen, MacKenzie & Peden, Louisville, Thomas C. Carroll, Louisville, Paul E. Hayes, Prestonsburg, Special Counsel, Robert Matthews, Atty. Gen., William S. Riley, Asst. Atty. Gen., Frankfort, for appellees.

Walter H. Beaman, Jr., Associate Tax Counsel, General Electric Co., New York City, Sandidge, Holbrook, Craig & Hager, John S. Hager, Owensboro, of counsel, for amicus curiae, General Electric Co.


CLAY, Commissioner.

The appeals in these two cases have been consolidated and involve similar questions. Both appellants contend the circuit court erroneously upheld orders of the Kentucky Tax Commission assessing additional income taxes. The years involved are from 1957 to 1961.

Both appellants are foreign corporations doing business in Kentucky. Neither has its principal office or "commercial domicile" in this state. Each owns all of the capital stock of...

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