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DEPARTMENT OF REVENUE v. D & W AUTO, ETC.

614 S.W.2d 542 (1981)

DEPARTMENT OF REVENUE and Department for Natural Resources and Environmental Protection, Commonwealth of Kentucky, Appellants, v. D & W AUTO SUPPLY, INC., Estes Auto Parts, Auto & Tractor Parts House, Inc., Bernie's Auto Supply, Inc., Kentucky Automotive Wholesale Association, Inc., and Blue Grass Provision Company, Inc., Kentucky Meat Processor's Association, Inc., and Carrollton Wholesale Tobaccos, Inc., Ohio Valley Wholesale Distributors, Inc., Shelbyville Candy & Tobacco, Inc., Axton Candy & Tobacco Company, Inc., The Wagner Candy Company and Harold L. Wagner, Jr., Kentucky Tobacco & Candy Association, Inc., Appellees.

Court of Appeals of Kentucky.

April 3, 1981.

Attorney(s) appearing for the Case

Cathy Cravens Snell, Legal Division, Dept. of Revenue, Frankfort, for appellants.

Robert F. Matthews, R. Van Young, Dorothy Pitt, Louisville, Natalie Wilson, William Allen, A. Norris Wake, Lexington, for appellees.

Before HAYES, C. J., and HOGGE and VANCE, JJ.

VANCE, Judge.

This appeal contests the judgment insofar as it assesses costs, including court reporter's fees and fees of an expert witness for appellees, against the Commonwealth.

KRS 453.010 provides:

No judgment for costs shall be rendered against the Commonwealth in any action prosecuted by or against the Commonwealth in its own right; provided, however, that in any civil action filed in any court of competent jurisdiction by or against the Commonwealth...

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