SCHENLEY DISTILLERS v. COMMONWEALTH EX REL. LUCKETT


467 S.W.2d 598 (1971)

SCHENLEY DISTILLERS, INC., Appellant, v. COMMONWEALTH of Kentucky, ex rel. James E. LUCKETT, Commissioner of Revenue and Kentucky Board of Tax Appeals, Appellees.

Court of Appeals of Kentucky.

May 28, 1971.


Attorney(s) appearing for the Case

William P. Curlin, Jr., Hazelrigg & Cox, Frankfort, for appellant.

John B. Breckinridge, Atty. Gen., William S. Riley, Asst. Atty. Gen., Cyril E. Shadowen, Dept. of Revenue, Frankfort, for appellees.


CLAY, Commissioner.

This controversy involves the question of appellant's liability for sales and use taxes under KRS 139.200 and 139.310 on the purchase of certain machinery and chemicals used in its distillery bottling operations. The Board of Tax Appeals upheld deficiency assessments of the Department of Revenue with respect to both items, and the circuit court affirmed on appeal.

A procedural problem raised by the Commonwealth on cross-appeal will first...

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