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  5. 730 S.W.2d 956 (1987)
 

PADUCAH MARINE WAYS v. REVENUE CABINET

730 S.W.2d 956 (1987)

PADUCAH MARINE WAYS, INC., Appellant, v. REVENUE CABINET COMMONWEALTH OF KENTUCKY, Appellee.

Court of Appeals of Kentucky.

June 5, 1987.

Attorney(s) appearing for the Case

David C. Booth, McMurry & Livingston, Paducah, for appellant.

Celia M. Dunlap, Revenue Cabinet, Legal Services Section, Frankfort, for appellee.

Before CLAYTON, MILLER and WILHOIT, JJ.

CLAYTON, Judge.

This is an appeal from an order of the Franklin Circuit Court assessing a use tax on property used by the taxpayer in the construction and repair of ships and vessels. This decision reversed the ruling of the Kentucky Board of Tax Appeals which held that the property used by the taxpayer in the construction and repair of ships and vessels was exempt. We agree with the ruling of the Board of Tax Appeals and accordingly reverse the decision of the Franklin...

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