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SALMON CORP. v. KENTUCKY BOARD OF TAX APPEALS

426 S.W.2d 473 (1968)

SALMON CORP. d/b/a Mereworth Farm, Appellant, v. KENTUCKY BOARD OF TAX APPEALS et al., Appellees.

Court of Appeals of Kentucky.

March 29, 1968.

Attorney(s) appearing for the Case

Frank F. Wilson, II, Gess, Mattingly, Saunier & Atchison, Lexington, for appellant.

Robert Matthews, Atty. Gen., John R. Livingston, Dept. of Revenue, Frankfort, for appellees.

MILLIKEN, Judge.

This appeal is from a judgment of the Woodford Circuit Court which dismissed the complaint of the Salmon Corporation on an appeal from a decision of the Kentucky Board of Tax Appeals.

The judgment was entered on the motion of the appellee, Department of Revenue, to dismiss the complaint for failure to join the Tax Commissioner of Woodford County, the Woodford County Fiscal Court, and the Superintendent of Schools of Woodford County as parties...

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