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KROGER CO. v. DEPARTMENT OF REVENUE

556 S.W.2d 156 (1977)

The KROGER COMPANY, Appellant, v. The DEPARTMENT OF REVENUE, Commonwealth of Kentucky, et al., Appellees.

Court of Appeals of Kentucky.

Rehearing Denied July 8, 1977.

Discretionary Review Denied October 24, 1977.

Attorney(s) appearing for the Case

Glenn McDonald, Turner & McDonald, Louisville, for appellees.

Carl Arthur Henlein, Brooks Alexander, Middleton, Reutlinger & Baird, Louisville, for appellant.

Before GANT, LESTER and PARK, JJ.

PARK, Judge.

This appeal involves the right of the appellant, The Kroger Company, to deduct certain taxes paid the State of Indiana in computing its 1967 Kentucky Corporation Income Tax Liability. The case reaches this court after rulings adverse to The Kroger Company by the Department of Revenue, the Kentucky Board of Tax Appeals, and the Franklin Circuit Court.

The Kroger Company is a multi-state corporation engaged in the operation of supermarkets and drugstores...

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