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COLLINS v. KENTUCKY TAX COMMISSION

261 S.W.2d 303 (1953)

COLLINS v. KENTUCKY TAX COMMISSION.

Court of Appeals of Kentucky.

Rehearing Denied October 23, 1953.

Attorney(s) appearing for the Case

Edward A. Dodd and Dodd & Dodd, Louisville, for appellant.

J. D. Buckman, Jr., Atty. Gen., Hal O. Williams, Asst. Atty. Gen., and Roy H. Pennington, Asst. Atty. Gen., William Scent, Asst. Atty. Gen., for appellee.

COMBS, Justice.

The judgment sustains an income tax assessment made by the Kentucky Tax Commission against the taxpayer, Mrs. Christine H. Collins, individually and as executrix of the estate of her deceased husband, George C. Collins, Jr.

The facts are stipulated. The partnership of Collins & Newman, composed of Christine H. Collins, her husband, George C. Collins, Jr., and Mr. and Mrs. L.J. Newman, held 42,094 shares of common stock of the par value...

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