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INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

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)

Full Text

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Comm’r v. Nat’l Alfalfa Dehydrating, 417 U.S. 134, 148-149, 94 S.Ct. 2129, 2136-2137, 40 L.Ed.2d 717 (1974). Unit Coal never had an investment in the minerals themselves. Vericoals succeeded to Nuclear Dynamics’ right to mine. Umt may have had an investment in equipment, but this could be accounted for by depreciation. Cf. Parsons v. Smith, 359 U.S. 215, 225, 79 S.Ct. 656, 663, 3 L.Ed.2d 747 (1959).