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REVENUE CABINET, COM. v. HOKE CO., INC.

697 S.W.2d 163 (1985)

REVENUE CABINET, COMMONWEALTH OF KENTUCKY, Appellant/Cross-Appellee, v. The HOKE COMPANY, INC., Appellee/Cross-Appellant.

Court of Appeals of Kentucky.

September 27, 1985.

Attorney(s) appearing for the Case

Ross T. Carter, Frankfort, for appellant/cross-appellee.

Richard W. Jones, Hurt, Haverstock & Jones, Murray, for appellee/cross-appellant.

Before COOPER, HOWARD and WILHOIT, JJ.

WILHOIT, Judge.

This appeal and cross-appeal are from a judgment of the Calloway Circuit Court, affirming in part and reversing in part a decision of the Kentucky Board of Tax Appeals. The well-written judgment of the circuit court sets out the salient facts surrounding this case and, we believe, accurately states the law. We therefore adopt as our own conclusions the following conclusions of the circuit court:

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