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KENTUCKY DEPT. OF REVENUE v. W. M. CISSELL MFG. CO.

495 S.W.2d 181 (1973)

KENTUCKY DEPARTMENT OF REVENUE, Appellant, v. W. M. CISSELL MANUFACTURING COMPANY, etc., Appellee.

Court of Appeals of Kentucky.

May 18, 1973.

Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., Dept. of Revenue, Alex W. Rose, Dept. of Revenue, Frankfort, for appellant.

Jerold A. Fink, Taft, Stettinius & Hollister, Cincinnati, Ohio, Ben B. Fowler, Dailey & Fowler, Frankfort, for appellee.

CATINNA, Commissioner.

This is an appeal from a judgment of the Franklin Circuit Court reversing an order of the Kentucky Board of Tax Appeals, affirming an order of the Kentucky Department of Revenue disallowing the federal accumulated earnings tax as a deduction for Kentucky income tax purposes.

On July 15, 1965, Cissell, a Kentucky corporation, filed its Kentucky corporation income tax return for its fiscal year ending January 31, 1965, showing Kentucky...

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