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FOSTER TRADING CORPORATION v. LUCKETT

303 S.W.2d 315 (1957)

The FOSTER TRADING CORPORATION, d/b/a T. W. Samuels Distillery, et al., Appellants, v. James E. LUCKETT, Commissioner of Revenue, et al., Appellees.

Court of Appeals of Kentucky.

June 21, 1957.

Attorney(s) appearing for the Case

Samuel M. Rosenstein, Herman G. Handmaker, Louisville, Joseph J. Leary, Smith, Reed & Leary, Frankfort, for appellants.

Jo M. Ferguson, Atty. Gen., Hal Williams, Asst. Atty. Gen., Edward A. Marye, Jr., Frankfort, for appellees.

STEWART, Judge.

The sole problem presented by this case is to determine the constitutionality of KRS 243.680, a 1956 Act of the General Assembly raising from 5¢ per gallon to 10¢ per gallon the tax on all distilled spirits manufactured in or imported into Kentucky. Plaintiffs-appellants, T. W. Samuels Distillery, and all other distilleries similarly situated, filed suit in Franklin Circuit Court seeking declaratory and injunctive relief, alleging that the...

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