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KY. DEPT. OF REVENUE v. HOBART MFG. CO.

549 S.W.2d 297 (1977)

KENTUCKY DEPARTMENT OF REVENUE and Kentucky Board of Tax Appeals, Appellants, v. HOBART MANUFACTURING COMPANY, Appellee.

Supreme Court of Kentucky.

January 14, 1977.

Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., Kentucky Dept. of Revenue, Frankfort, Glenn McDonald, Louisville, for appellant, Kentucky Dept. of Revenue.

Clay, Marye & Cowden, Mount Sterling, for appellee, Hobart Mfg. Co.

Paul L. Madden, Hancock County Atty., Hawesville, for amicus curiae, Hancock County.

LUKOWSKY, Justice.

This is an appeal from a summary judgment entered by the Montgomery Circuit Court which held that Hobart's leasehold interest in real estate was intangible personal property and that the intangible personal property of a foreign corporation is not subject to taxation in Kentucky. We reverse.

This is the second time that this case has been before us. Its first visit was in Hobart Manufacturing Co. v. Kentucky Board of Tax Appeals,...

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