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DEPARTMENT OF REVENUE v. SPALDING LAUNDRY & D. C. CO.

436 S.W.2d 522 (1968)

DEPARTMENT OF REVENUE, Commonwealth of Kentucky, Appellant, v. SPALDING LAUNDRY AND DRY CLEANING COMPANY, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied February 21, 1969.

Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., Frankfort, Paul Shapiro, Frankfort, for appellant.

Carl L. Wedekind, Jr., Stites, Peabody & Helm, Louisville, for appellee.

CLAY, Commissioner.

This is an appeal from a judgment setting aside an order of the Kentucky Board of Tax Appeals which confirmed a sales tax assessment against appellee. The trial court found that KRS 139.170, which defines exempted "machinery", in failing to encompass appellee's property was arbitrary and unreasonable, and consequently violative of sections 3 and 171 of the Kentucky Constitution and the Fourteenth Amendment to the United States Constitution. The...

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