1. Home
  2. Browse Decisions
  3. S.W.2d
  4. 932 S.W.2d
  5. 932 S.W.2d 378 (1996)
 

P.C.B.A.A. v. FRIEND

No. 95-CA-0988-MR.

932 S.W.2d 378 (1996)

PIKE COUNTY BOARD OF ASSESSMENT APPEALS AND REVENUE CABINET, Commonwealth of Kentucky, Appellants, v. Kelsey E. FRIEND and Denver Stewart, Appellees.

Court of Appeals of Kentucky.

Case Ordered Published by Court of Appeals June 28, 1996.

Discretionary Review Denied by Supreme Court November 13, 1996.

Attorney(s) appearing for the Case

Douglas M. Dowell, Frankfort, for appellants.

Robert J. Greene, Pikeville, for appellees.

Before JOHNSTONE, SCHRODER and WILHOIT, JJ.

SCHRODER, Judge:

This is an appeal from a judgment of the Pike Circuit Court affirming a decision of the Kentucky Board of Tax Appeals which exempted from taxation appellees' leasehold interest in certain property owned by an airport. The Revenue Cabinet argues that it was error to adjudge the leasehold interest exempt from taxation. We agree and, therefore, reverse and remand.

In 1983 appellees, Senator Kelsey Friend and Denver Stewart, entered into a lease...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases