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EAGLE MACH. CO., INC., v. COM. BY GILLIS

698 S.W.2d 528 (1985)

EAGLE MACHINE CO., INC., Appellant, v. COMMONWEALTH of Kentucky by and on Relation of Gary W. GILLIS, Secretary of Revenue, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied August 9, 1985.

Discretionary Review Denied and Opinion Ordered Published by Supreme Court November 13, 1985.

Attorney(s) appearing for the Case

Ben B. Hardy, Hardy & Hardy, Louisville, for appellant.

Arnold C. Jones, Revenue Cabinet, Enforcement Legal Section, Frankfort, for appellee.

Before COMBS, HOWARD and LESTER, JJ.

HOWARD, Judge.

Eagle Machine Co., Inc., appeals from a Franklin Circuit Court judgment upholding jeopardy assessments of corporation income and license taxes.

In October of 1979, the appellee, Department of Revenue, sent to Eagle Machine notices of taxes due for the periods of 1976, 1977, and 1978. During those periods, the company did not file any tax returns. The appellee issued jeopardy assessments to Eagle Machine pursuant to KRS 131.150(1). The company...

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