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KENTUCKY BD. OF TAX APPEALS v. BROWN HOTEL CO.

528 S.W.2d 715 (1975)

KENTUCKY BOARD OF TAX APPEALS et al., Appellants, v. BROWN HOTEL COMPANY, Appellee.

Court of Appeals of Kentucky.

June 6, 1975.

Attorney(s) appearing for the Case

William S. Riley, William P. Sturm, Dept. of Revenue, Frankfort, for appellants.

Charles F. Wood, Wood, Pedley, Stansbury, Rice & Warner, Louisville, for appellee.

CATINNA, Commissioner.

The Jefferson Circuit Court, Chancery Branch, Fourth Division, entered a judgment reversing that part of an order of the Kentucky Board of Tax Appeals upholding the Department of Revenue's assessment against the Brown Hotel of use taxes in the amount of $31,512.57 (exclusive of interest) on items of tangible personal property, consisting of glassware, linens, silverware, and similar items used in connection with the rooms and restaurant of the...

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