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REVENUE CABINET COM. v. SOUTHWIRE CO.

No. 88-CA-704-MR.

777 S.W.2d 598 (1989)

REVENUE CABINET COMMONWEALTH of Kentucky, Appellant, v. SOUTHWIRE COMPANY and United Service Agency, Inc., and Caterpillar Tractor Company, Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court November 1, 1989.

Attorney(s) appearing for the Case

Michael L. Henry, Frankfort, for appellant.

Thomas A. Brown, Louisville, for Southwire Co.

H. Larry A. Carver, Ashland, for United Service Agency, Inc.

Robert E. Thieman, Richard F. Newell, Louisville, for Caterpillar Tractor Co.

Before McDONALD and WEST, JJ., and WHITE, Special Judge.

WEST, Judge.

This appeal is from a judgment of the Franklin Circuit Court which affirmed the Board of Tax Appeals in three (3) consolidated actions. In each case, the Revenue Cabinet had denied the appellee corporations' claims for tax refunds, holding that the companies could not carry back net operating losses in order to offset income except in the same year that the loss was taken as a deduction on the corporation's Federal return. In each case, the Board of Tax...

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