Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Citation
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Parent Document
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Jurisdiction
- Kentucky (state)
- Effective Date
- 1994-01-28
Other Sections in This Document (31)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
- Vericoals, Inc. v. Revenue Cabinet, 869 S.W.2d 49 (1994)
Full Text
880 charsOn August 1, 1981, Vericoals executed an extensive mining and sales agreement with Unit Coal, Inc., to mine the Broas seam, which was part of a bigger tract on which Vericoals held other mineral leases. The specifics of this agreement with regard to the respective roles of Vericoals and Unit Coal are what is at issue in this appeal. Unit Coal in turn contracted with Marpak to actually conduct the mining activities. It appears that, up until April 1984, Vericoals paid the severance tax on the gross amounts received by Unit for the sale of the coal. In March 1984, Vericoals was acquired by a new owner, Commercial Coal Company, which refused to pay the severance tax on the gross receipts of coal mined, instead paying severance tax on only the proceeds which Vericoals actually received from Unit. The contract terminated in 1985 when Unit completed its mining of the tract.