REVENUE CABINET v. BRYANT-BURNETT CO., INC.


725 S.W.2d 19 (1987)

REVENUE CABINET, Commonwealth of Kentucky, Appellant, v. BRYANT-BURNETT COMPANY, INC., Appellee.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court March 24, 1987.


Attorney(s) appearing for the Case

Celia M. Dunlap, Legal Services Section, Revenue Cabinet, Frankfort, for appellant.

Larry Cleveland, William A. Young Law Office, Frankfort, for appellee.

Before COOPER, DUNN and WILHOIT, JJ.


COOPER, Judge.

This is an appeal from an order of the circuit court reversing a ruling by the Kentucky Board of Tax Appeals which held that the appellee, Bryant-Burnett Company, Inc., was liable for sales and usage tax assessments in the amount of $4,674.10. On appeal, the principal issue is whether the trial court abused its discretion in ruling that the Board's decision was clearly erroneous as a matter of law. Reviewing the record below, we affirm. Given the fact...

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