REVENUE CABINET, COM. v. CORUM & CO., INC.


700 S.W.2d 417 (1985)

REVENUE CABINET, COMMONWEALTH of Kentucky, Appellant, v. CORUM & COMPANY, INC., Appellee.

Court of Appeals of Kentucky.

Rehearing Denied November 29, 1985.


Attorney(s) appearing for the Case

John A. Miller, Gary N. Brown, Frankfort, for appellant.

Richard M. Trautwein, Lucy Lee Helm, Barnett & Alagia, Louisville, for appellee.

Before COMBS, REYNOLDS and WHITE, JJ.


WHITE, Judge.

This is an appeal from the Hopkins Circuit Court wherein the appellee was held to be exempted from an assessment for sales tax on certain sales made by it as a going-out-of-business transaction. The lower court exempted the sales on the ground that same were not "retail sales" in the "regular course of business" and, therefore, were not subject to any tax assessment.

The facts herein are not disputed. Appellee had conducted a coal mining operation...

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