LIQUID TRANSPORTERS, INC. v. REVENUE CABINET


721 S.W.2d 722 (1986)

LIQUID TRANSPORTERS, INC., Appellant, v. REVENUE CABINET, Commonwealth of Kentucky, Appellee. REVENUE CABINET, Commonwealth of Kentucky, Cross-Appellant, v. LIQUID TRANSPORTERS, INC., Cross-Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court January 13, 1987.


Attorney(s) appearing for the Case

Joseph L.T. Ardery, Louisville, for appellant.

John A. Miller, Ross T. Carter, Celia Dunlap, Revenue Cabinet, Frankfort, for appellee.

Before CLAYTON, COOPER and HOWARD, JJ.


COOPER, Judge.

This is an appeal and cross-appeal from a judgment of the circuit court upholding a ruling of the Kentucky Board of Tax Appeals (hereinafter the Board). That ruling held that the statutorily prescribed method for apportioning business income subject to taxation for a corporation engaged in business within the Commonwealth was properly applied to the appellant. On direct appeal, the issue is whether the procedure set forth in the statute is an unconstitutional...

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