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FIRST INDUSTRIAL PLAN v. KENTUCKY BD. OF TAX APP.

No. F-219-72.

500 S.W.2d 70 (1973)

FIRST INDUSTRIAL PLAN, etc., Appellant, v. KENTUCKY BOARD OF TAX APPEALS, etc., et al., Appellees.

Court of Appeals of Kentucky.

September 28, 1973.

Attorney(s) appearing for the Case

William E. Scent, Keith, Scent, Kirkham & Walton, Hopkinsville, for appellant.

William S. Riley, Director, Legal Staff, Kentucky Dept. of Revenue, Frankfort, for appellees.

Bernard B. Davis, Handmaker, Weber & Meyer, Louisville, for Union Trust, Inc. amicus curiae.

Carl K. Helman, Louisville, for Peoples Industrial Plan amicus curiae.

REED, Justice.

The appellant taxpayer, First Industrial Plan, asserts that the Kentucky Board of Tax Appeals erroneously held that the taxpayer was liable for payment of the tax on intangibles1 imposed by KRS 132.020(1) rather than the tax imposed on bank shares by KRS 136.270 and KRS 136.280. The decision of the Board of Tax Appeals was upheld by the McCracken Circuit Court to which the taxpayer had appealed. Upon appeal from the circuit...

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