REVENUE CABINET, COM. OF KY. v. CHERRY

No. 90-SC-131-I.

803 S.W.2d 570 (1990)

REVENUE CABINET, COMMONWEALTH OF KENTUCKY; Wendell Groce, Auditor for the Revenue Cabinet; and C. Emmett Calvert, Secretary of the Revenue Cabinet, Movants, v. Wendell CHERRY and Dorothy M. Cherry, Respondents.

Supreme Court of Kentucky.

November 8, 1990.


Attorney(s) appearing for the Case

Douglas W. Dowell, Legal Services Section, Revenue Cabinet, Frankfort, for movants.

James E. Milliman, A. Robert Doll, Margaret E. Keane, Holland N. McTyeire, V, Greenebaum, Doll & McDonald, Louisville, for respondents.


OPINION AND ORDER OF THE COURT

On October 20, 1989, Wendell Groce, Auditor, employed by the Revenue Cabinet, issued a document styled "Administrative Summons" commanding the taxpayers, Wendell and Dorothy Cherry, to produce (inter alia):

"[A]ll purchase invoices for art, antiques, furniture, and any other purchase of tangible personal property from 1-1-79 through current date."

Among other things, this so-called "Administrative Summons" also called...

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