Case Name: Yancey Lee CUMMINS et al., Appellants v. H. Clyde REEVES, Commissioner of Revenue, et al., Appellees
Court: Kentucky Court of Appeals
Jurisdiction: Kentucky
Decision Date: 1953-05-08
Citations: 261 S.W.2d 307
Docket Number: 
Parties: Yancey Lee CUMMINS et al., Appellants v. H. Clyde REEVES, Commissioner of Revenue, et al., Appellees.
Judges: STEWART, MOREMEN and MILLI-KEN, JJ., dissenting.
Reporter: South Western Reporter Second Series
Volume: 261
Pages: 307–307

Head Matter:
Yancey Lee CUMMINS et al., Appellants v. H. Clyde REEVES, Commissioner of Revenue, et al., Appellees.
Court of Appeals of Kentucky.
May 8, 1953.
Rehearing Denied Oct. 23, 1953.
Franklin P. Hays, William A. MacKen-zie, Jr., and Skaggs, Hays & Fahey, Louisville, for appellants.
J. D. Buckman, Jr., Atty. Gen., Hal O. Williams, Asst. Atty. Gen., Roy H. Pennington, Asst. Atty. Gen., and William Scent, Asst. Atty. Gen., for appellees.

Opinion:
COMBS, Justice.
This is a companion case to that of Collins v. Kentucky Tax Commission, Ky., 261 S.W.2d 303. What is said in the opinion in that case is applicable and decisive here.
The judgment is affirmed.
STEWART, MOREMEN and MILLI-KEN, JJ., dissenting.