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LEOP v. REVENUE CABINET

No. 94-CA-2701-MR.

957 S.W.2d 272 (1997)

LOUISVILLE EDIBLE OIL PRODUCTS, INC., Appellant, v. REVENUE CABINET COMMONWEALTH OF KENTUCKY, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied November 14, 1997.

Attorney(s) appearing for the Case

Bruce F. Clark, Timothy Kimmel, Frankfort, for Appellant.

Kenton L. Ball, Frankfort, for Appellee.

Before WILHOIT, C.J., and COMBS and MILLER, JJ.

OPINION

COMBS, Judge.

Louisville Edible Oil Products, Inc. (LEOP) appeals a Franklin Circuit Court judgment which affirmed the conclusion of the Kentucky Board of Tax Appeals (Tax Board) that the Kentucky Revenue Cabinet (Cabinet) had correctly assessed additional sales taxes owing by LEOP and had correctly denied a refund for taxes previously paid by LEOP. We affirm.

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