Citation Codes Equivalent Citations citation codes Attorney(S) Henry R. Heyburn, Randolph A. Brown, Mark B. Davis, Jr., Louisville, for Norris A. Harmon, of Revenue, William S. Riley, , William F. Gadd, of Revenue, Frankfort, for See more information ... Smart Summary Please sign up to generate summary. LOUISVILLE WATER COMPANY, Appellant, v. COMMONWEALTH, DEPT. OF REVENUE and Kentucky Board of Tax Appeals, Appellees. Memorandum Opinion PER CURIAM, Affirming. Opinion ordered not to be published.