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LAUREL RUN RESOURCES v. COM.

No. 91-CA-2193-MR.

853 S.W.2d 905 (1992)

LAUREL RUN RESOURCES, INC., Appellant, v. COMMONWEALTH of Kentucky By and on Relation of C. Emmett CALVERT, Secretary of Revenue, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied and Case Ordered Published January 8, 1993.

Discretionary Review Denied by Supreme Court June 23, 1993.

Attorney(s) appearing for the Case

Donald Duff, Frankfort, for appellant.

Donald S. Guier, Arnold C. Jones, Kentucky Revenue Cabinet, Frankfort, for appellee.

Before JOHNSON, McDONALD and STUMBO, JJ.

McDONALD, Judge.

At issue in this appeal is the propriety of the granting of summary judgment in favor of the Revenue Cabinet ordering Laurel Run Resources, Inc. ("Resources") to pay $42,130.20 in withholding taxes, corporate income taxes and corporation license taxes, together with penalties and interest for various taxable periods.

Resources is a Kentucky business required to maintain various tax accounts and file periodic tax returns. Because the returns...

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