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DRAFT FOR ATTORNEY REVIEW — NOT FINAL

Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)

Citation
Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
Parent Document
Kentucky Tax Commission v. Jefferson Motel, Inc., 387 S.W.2d 293 (1965)
Jurisdiction
Kentucky (state)
Effective Date
1965-02-19

Other Sections in This Document (25)

Full Text

340 chars
It is obvious of course that improvements, which regardless of who made them are nevertheless part of the real estate and are tangible property, constitute a different class of property from the leasehold interest which, being a contract right, theoretically is intangible personal property, often called a “chattel real.” 5 Appellants *296