Court of Appeals of Kentucky March 10, 1950 (Archer v. Commissioner of Revenue)

Clay, Commissioner

Affirming.

This is an appeal from a judgment of -the Franklin Circuit Court dismissing appellants’ petition for review of an order of the Kentucky Tax Commission. By virtue of this order appellants were assessed $677.50 additional income taxes for the year 1942.

Appellants filed a joint return, itemized on the accrual basis, for the calendar year 1942.