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BARNES v. DEPARTMENT OF REVENUE

575 S.W.2d 169 (1978)

Harold BARNES, d/b/a Sulphur Creek Marina, Appellant, v. DEPARTMENT OF REVENUE, Commonwealth of Kentucky, and Maurice P. Carpenter, Commissioner, Kentucky Department of Revenue and Commonwealth of Kentucky, Office of the Attorney General and the Kentucky Board of Tax Appeals, Appellees.

Court of Appeals of Kentucky.

December 22, 1978.

Attorney(s) appearing for the Case

Phyllis A. Sower, Michael L. Judy, Johnson, Judy & Gaines, Frankfort, for appellant.

William P. Sturm, Dept. of Revenue, Frankfort, for appellees.

Before HOGGE, VANCE and WINTERSHEIMER, JJ.

WINTERSHEIMER, Judge.

This appeal is from a judgment entered March 6, 1978, which affirmed an order of the Kentucky Board of Tax Appeals, holding that the appellant's houseboats were not exempt from use tax under KRS 139.483.

Appellant owns and operates a boat dock located on Dale Hollow Lake and has been in the marina business since early 1960. The business has been audited by the Revenue Department for sales and use tax purposes on three occasions. Previous...

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