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CIMMARON COAL CORP. v. DEPARTMENT OF REVENUE

681 S.W.2d 435 (1984)

CIMMARON COAL CORPORATION, Appellant, v. DEPARTMENT OF REVENUE, Commonwealth of Kentucky, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied August 31, 1984.

Discretionary Review Denied by Supreme Court January 9, 1985.

Attorney(s) appearing for the Case

Richard L. Frymire, Moore, Morrow & Frymire, Madisonville, for appellant.

David L. Armstrong, Atty. Gen., Susan G. Leavenworth, Asst. Atty. Gen., Frankfort, Robert G. Bardin, Nathan Goldman, Staff Attorneys, Dept. of Revenue, Frankfort, for appellee.

Before HAYES, C.J., and COMBS and GUDGEL, JJ.

COMBS, Judge.

Taxpayer appeals a Hopkins Circuit Court judgment affirming a Kentucky Board of Tax Appeals order that required the taxpayer to pay additional coal severance tax.

The facts are undisputed. The taxpayer raises three issues requiring interpretation of KRS Chapter 143 as it was enacted in 1972.

I. Whether the money taxpayer received from a purchaser complying with a contractual obligation to pay severance tax is included in "gross value...

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