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  5. 627 S.W.2d 579 (1982)
 

DEPT. OF REV., COM. v. ESTATE OF HOFGESANG

627 S.W.2d 579 (1982)

DEPARTMENT OF REVENUE, COMMONWEALTH of Kentucky, Movant, v. ESTATE OF Joseph C. HOFGESANG, Deceased; Ben Hardy, Executor, Respondent.

Supreme Court of Kentucky.

February 16, 1982.

Attorney(s) appearing for the Case

Robert G. Bardin, Legal Division, Dept. of Revenue, Frankfort, for movant.

Ben B. Hardy, Hardy & Hardy, Louisville, for respondent.

STEPHENSON, Justice.

The question presented in this case is whether a party appealing to circuit court from a final order of the Kentucky Board of Tax Appeals pursuant to KRS 131.370 has the duty to prosecute the action.

Respondent appealed to the circuit court from a final order of the Kentucky Board of Tax Appeals in accordance with KRS 131.370. No steps were taken in the case for a period of fifteen months and the movant filed motion to dismiss for failure...

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