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REVENUE CABINET v. CASTLETON, INC.

No. 91-CA-000218-MR.

826 S.W.2d 334 (1992)

REVENUE CABINET Commonwealth of Kentucky, Appellant, v. CASTLETON, INC., Appellee.

Court of Appeals of Kentucky.

March 27, 1992.

Attorney(s) appearing for the Case

Celia M. Dunlap, Div. of Legal Services, Frankfort, for appellant.

Douglas P. Romaine, Stoll, Keenon & Park, Lexington, for appellee.

Before LESTER, C.J., and EMBERTON and HUDDLESTON, JJ.

HUDDLESTON, Judge.

This is an appeal from a judgment which reversed an order of the Kentucky Board of Tax Appeals. The Board had dismissed an appeal by Castleton, Inc., from a ruling by the Revenue Cabinet denying its claim for a tax refund. The Board refused to consider the appeal because of a finding that it was not timely filed. Because we agree with Fayette Circuit Court that the appeal to the Board was timely, we affirm its judgment.

On January 17, 1984...

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