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COMMISSIONERS OF SINKING FUND v. ESTATE OF DOYLE

573 S.W.2d 932 (1978)

COMMISSIONERS OF the SINKING FUND OF the CITY OF LOUISVILLE, the City of Louisville and the County of Jefferson, Appellants, v. ESTATE of Joe S. DOYLE et al., Appellees. FLOYD STREET INVESTMENT CO. et al., Cross-Appellants, v. COMMISSIONERS OF the SINKING FUND OF the CITY OF LOUISVILLE et al., Cross-Appellees. ALGONQUIN-IROQUOIS MANOR, INC., Cross-Appellant, v. COMMISSIONERS OF the SINKING FUND OF the CITY OF LOUISVILLE et al., Cross-Appellees. Charles WEISBERG et al., Appellants, v. COMMISSIONERS OF the SINKING FUND OF the CITY OF LOUISVILLE, Appellees.

Court of Appeals of Kentucky.

As Modified on Denial of Rehearing January 19, 1979.

Attorney(s) appearing for the Case

Robert F. Matthews, John H. Stites, III, Louisville, Herman E. Frick, Asst. Director, City of Louisville Department of Law, Louisville, J. Bruce Miller, County Atty., Karl M. Walz, Asst. County Atty., Louisville, for appellants and cross-appellees, the Commissioners of the Sinking Fund.

J. Bissell Roberts, Kent McElwain, Louisville, for appellee and cross-appellant, Algonquin-Iroquois Manor, Inc.

Richard M. Trautwein, Carolyn M. Dye, Louisville, Marshall Hardy, Jr., Louisville, for appellees and cross-appellants, Floyd Street Inv. Co., et al. and the appellants Charles Weisberg, et al.

Before HOWERTON, REYNOLDS and WILHOIT, Judges.

HOWERTON, Judge.

This appeal results from litigation commenced in 1967 when appellants, the Commissioners of the Sinking Fund of the City of Louisville (hereinafter referred to as the "Fund"), brought suit against Joe S. Doyle to collect occupational taxes allegedly owing on income he earned by renting real property. Shortly after that suit was filed, various other individuals, partnerships, and corporations intervened...

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