Court of Appeals of Kentucky October 30, 1992, No. 91-CA-2193-MR (Laurel Run Resources, Inc. v. Commonwealth ex rel. Calvert)

McDONALD, Judge.

At issue in this appeal is the propriety of the granting of summary judgment in favor of the Revenue Cabinet ordering Laurel Run Resources, Inc. (“Resources”) to pay $42,130.20 in withholding taxes, corporate income taxes and corporation license taxes, together with penalties and interest for various taxable periods.