LUCKETT v. TENNESSEE GAS TRANSMISSION COMPANY


331 S.W.2d 879 (1960)

James E. LUCKETT, Commissioner of Revenue, Commonwealth of Kentucky, et al., Appellant, v. TENNESSEE GAS TRANSMISSION COMPANY, Appellee.

Court of Appeals of Kentucky.

February 5, 1960.


Attorney(s) appearing for the Case

William S. Riley, Virginia R. Collins, Dept. of Revenue, Frankfort, for appellant.

Louis Cox, John Hopkins, Hazelrigg & Cox, Frankfort, John R. Cook, Jr., Lexington, for appellee.

William G. Craig, Byron, Sandidge Holbrook & Craig, Owensboro, for amicus curiae, Texas Gas Transmission Co.


MOREMEN, Judge.

Appellee, Tennessee Gas Transmission Company, is a foreign corporation which has qualified to do business in this state. It operates and maintains pipe lines and incidental machinery for the transmission of natural gas in interstate commerce. It owns property in about twenty-five counties.

KRS 136.120 created a franchise tax on public service corporations, and appellee is subject to that tax. Our inquiry concerns whether the method used by...

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