BOULTON v. COM. EX REL. CALVERT

No. 91-CA-000158-MR.

896 S.W.2d 614 (1994)

Charles L. BOULTON, Appellant, v. COMMONWEALTH of Kentucky by and on Relation of C. Emmett CALVERT, Secretary of Revenue, Appellee.

Court of Appeals of Kentucky.

Ordered Published April 14, 1995.

As Modified April 14, 1995.


Attorney(s) appearing for the Case

Charles L. Boulton, Wickliffe, pro se.

Arnold C. Jones, Kentucky Revenue Cabinet, Enforcement Legal Section, Frankfort, for appellee.

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


LESTER, Chief Judge.

This is an appeal from the trial court's order which upheld the Revenue Cabinet's assertion of authority over the appellant. Appellant, Dr. Charles L. Boulton, operated a chiropractic office and failed to cooperate with appellee in their audit of him and his wife since they had not filed income tax returns for the years 1979-1988. Appellee instituted this action on the authority of KRS 131.030(2) and KRS 135.050(2) and thereafter granted transactional...

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