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KROGER CO. v. DEPARTMENT OF REVENUE

614 S.W.2d 705 (1981)

The KROGER COMPANY, also known as The Kroger Co., Appellant, v. DEPARTMENT OF REVENUE, Commonwealth of Kentucky; John McD. Ross (former), Robert H. Allphin (present), Commissioner of Revenue; Commonwealth of Kentucky; and Kentucky Board of Tax Appeals, John S. Hoffman (former chairman), William R. Gentry, Jr. (present chairman), Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied May 19, 1981.

Attorney(s) appearing for the Case

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

William P. Sturm, Chief Counsel, Legal Division, Dept. of Revenue, Frankfort, for appellees Department of Revenue, Ross and Allphin.

Steven L. Beshear, Atty. Gen., Frankfort, for appellee Commonwealth of Kentucky.

Before GANT, VANCE and WILHOIT, JJ.

WILHOIT, Judge.

This is an appeal by the Kroger Company from a judgment of the Franklin Circuit Court which reversed an order of the Kentucky Board of Tax Appeals ruling that money held by Kroger in an account entitled "Deferred Federal Income Taxes" was not "capital" as that term was defined in the applicable version of KRS 136.070(2) and therefore was not includible in determining the corporation license tax to be paid...

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