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REVENUE CABINET v. TRIPLE R FOOD A RAMA

No. 93-CA-1155-MR.

890 S.W.2d 638 (1994)

REVENUE CABINET, Commonwealth of Kentucky, Appellant, v. TRIPLE R FOOD A RAMA (Robert & Evelyn Cobb), Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied By Supreme Court February 8, 1995.

Attorney(s) appearing for the Case

Susan F. Stivers, Kenton L. Ball, Revenue Cabinet, Frankfort, for appellant.

John T. Aubrey, Manchester, for appellees.

Before EMBERTON, JOHNSON and MILLER, JJ.

MILLER, Judge:

Revenue Cabinet, Commonwealth of Kentucky (the Cabinet), brings this appeal from an Opinion and Order of the Leslie Circuit Court entered April 21, 1993, reversing and remanding a decision of the Kentucky Board of Tax Appeals. Ky.Rev.Stats. (KRS) 131.310 and .370. We reverse and remand to the circuit court with directions.

Robert and Evelyn Cobb, appellees (the Cobbs), are the owners of the Triple R Food A Rama retail grocery store located in...

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