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  5. 734 S.W.2d 476 (1987)
 

COM., REVENUE CABINET v. SOUTH HOPKINS COAL CO.

734 S.W.2d 476 (1987)

COMMONWEALTH of Kentucky, REVENUE CABINET, Appellant, v. SOUTH HOPKINS COAL COMPANY, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied May 22, 1987.

Discretionary Review Denied by Supreme Court August 26, 1987.

Attorney(s) appearing for the Case

John C. Tobin, Revenue Cabinet, Frankfort, for appellant.

Jesse T. Mountjoy, Timothy O. Shelburne, Holbrook, Cary, Wible & Sullivan, P.S.C., Owensboro, for appellee.

Before LESTER and GUDGEL, JJ., and DUNN, Special Judge.

DUNN, Special Judge.

The Revenue Cabinet appeals from that part of the judgment of the Hopkins Circuit Court reversing the decision of the Kentucky Board of Tax Appeals which had affirmed the cabinet in subjecting to the coal severance tax the Tennessee Valley Authority's $1,765,048 lump sum payment to the appellee, South Hopkins Coal Company, which the company had excluded from its computation of the gross value of its coal sold to TVA. We affirm.

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