CIRCLE "C" COAL CO., INC. v. COM.


628 S.W.2d 883 (1981)

CIRCLE "C" COAL COMPANY, INC., Appellant, v. COMMONWEALTH of Kentucky, By and On Relation of Robert H. Allphin Commissioner of Revenue, Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied March 23, 1982.


Attorney(s) appearing for the Case

Dan Jack Combs, Combs & Lester, P.S. C., Pikeville, for appellant.

Arnold C. Jones, Legal Services Division, Dept. of Revenue, Frankfort, for appellee.

Before HAYES, C. J., and REYNOLDS and WILHOIT, JJ.


HAYES, Chief Judge:

The Circle "C" Coal Company, Inc., appeals a summary judgment of the Franklin Circuit Court which found the company liable to the Commonwealth for delinquent severance taxes. The judgment also awarded the Commonwealth penalties and interest, required the company to post a bond and enjoined the company from doing business in the Commonwealth until the amounts owing are paid.

The company argues on appeal that the trial court erred in allowing...

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