TRADEWATER MIN. v. REVENUE CABINET

No. 87-SC-647-DG.

753 S.W.2d 551 (1988)

TRADEWATER MINING COMPANY (formerly Pyro Mining Company), Appellant, v. REVENUE CABINET COMMONWEALTH OF KENTUCKY, Appellee.

Supreme Court of Kentucky.

June 30, 1988.


Attorney(s) appearing for the Case

Jackson W. White, Stoll, Keenon & Park, Lexington, for appellant.

James D. Brannen, John C. Tobin, Frankfort, for appellee.


WINTERSHEIMER, Justice.

This appeal is from a decision of the Court of Appeals which affirmed a judgment of the circuit court holding that the operating expenses of the mining company's loading dock facility were properly included in the gross valuation of the mining company's coal for coal tax severance purposes. The circuit court had reversed an order of the Board of Tax Appeals holding otherwise.

The questions presented relate to the proper imposition of...

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