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ROADWAY EXPRESS, INC. v. DEPARTMENT OF REVENUE OF KENTUCKY

516 S.W.2d 864 (1974)

ROADWAY EXPRESS, INC., Appellant, v. DEPARTMENT OF REVENUE OF KENTUCKY, Appellee.

Court of Appeals of Kentucky.

December 6, 1974.

Attorney(s) appearing for the Case

Robert Matthews, Greenebaum, Doll, Matthews & Boone, Louisville, Harry V. McChesney, Jr., Frankfort, for appellant.

William S. Riley, Asst. Atty. Gen., William P. Sturm, Dept. of Revenue, Frankfort, for appellee.

CULLEN, Commissioner.

Construing KRS 131.370 as it existed prior to a 1968 amendment, this court in Commonwealth v. Schmid, Ky., 404 S.W.2d 458, found indications for a holding, and in Department of Revenue v. Bederman, Ky., 408 S.W.2d 613, and in Salmon Corporation v. Kentucky Board of Tax Appeals, Ky., 426 S.W.2d 473, specifically held, that on an appeal to...

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