DEPARTMENT OF REVENUE v. JACK COLE CO.


474 S.W.2d 70 (1971)

DEPARTMENT OF REVENUE of Kentucky and the Department of Finance of Kentucky, Appellants, v. JACK COLE CO. and Wood Terminal Co., Appellees.

Court of Appeals of Kentucky.

As Modified on Denial of Rehearing November 5, 1971.

As Clarified November 30, 1971.


Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., Cyril E. Shadowen, Atty., Legal Staff, Alex W. Rose, Atty., Legal Staff Dept. of Revenue, Charles D. Wickliffe, Atty., Dept. of Finance, Frankfort, for appellants.

Harry V. McChesney, Jr., Robert H. Kinker, McChesney & Kinker, Frankfort, for appellees.


CLAY, Commissioner.

This is an appeal from a judgment allowing appellees certain tax refunds with interest. It presents procedural and statutory complications which the parties, even after an oral argument, have not satisfactorily unravelled. We will attempt to cut through as many technicalities as possible.

The taxes involved are the seven-cent-per-gallon taxes levied under KRS Chapter 138 on special fuels and on gasoline. The refunds claimed are for taxes...

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