Revenue and Taxation | Kentucky Court Report

TAXATION – Corporations, physical presence: Revenue Cabinet v. Ashworth Corporation (COA 11/20/2009)

by Michael Stevens | Jan 15, 2010 | Business Law / Contracts, COA Decisions, Revenue and Taxation | 0 |

Revenue Cabinet v. Ashworth Corporation2007-CA-002549 11/20/09 2009 WL 3877518Opinion by Judge VanMeter; Judges Clayton and Nickell concurred. The Court affirmed in part and reversed in part and remanded an order of the circuit...

REVENUE & TAXATION – KRS 141.120; unitary business model and combined tax returnJonathan Miller, Secretary of the Finance & Administration Cabinet, et al. v. Johnson Controls, Inc. (SC 8/27/2009)

by Michael Stevens | Oct 11, 2009 | Revenue and Taxation, SCOKY Decisions | 0 |

Jonathan Miller, Secretary of the Finance & Administration Cabinet, et al. v. Johnson Controls, Inc. et al. 2006-SC-000416-DG August 27, 2009 2007-SC-000819-DG August 27, 2009 Opinion by Justice Noble. Chief Justice Minton...

TAXATION – Federal Telecommunications Act preempting local tax: Directv, Inc. and Echostar Satellite, LLC v. Commissioner, Dept. of Revenue (SC 6.25.2009)

by Michael Stevens | Oct 8, 2009 | Civil Procedure, Jurisdiction, Revenue and Taxation, SCOKY Decisions | 0 |

Directv, Inc. and Echostar Satellite, LLC v. Commissioner, Dept. of Revenue and Frankfort Independent School District 2007-SC-000714-DG June 25, 2009 Opinion by Justice Abramson. All sitting; all concur. Direct broadcast...

TAXATION – Religious institution exemption: John Bradford Freeman, Jessamine Co. PVA, et al. v. St. Andrew Orthodox Church, Inc. (SC 5/21/2009

by Michael Stevens | Oct 7, 2009 | Revenue and Taxation, SCOKY Decisions | 0 |

John Bradford Freeman, Jessamine Co. PVA, et al. v. St. Andrew Orthodox Church, Inc.2007-SC-000640-DG May 21, 2009Opinion by Justice Cunningham. All sitting; all concur. St. Andrew Orthodox Church, Inc. appealed a property tax...

Sovereign Immunity – Revenue and taxation: St. Matthews Fire Protection District v. Aubrey (COA 3/27/2009)

by Michael Stevens | Aug 3, 2009 | COA Decisions, Defenses, Government, Revenue and Taxation | 0 |

St. Matthews Fire Protection District v. Aubrey2006-CA-000518 03/27/20092009 WL 792493Opinion by Senior Judge Henry; Chief Judge Combs and Judge Moore concurred. The Court affirmed a summary judgment dismissing claims against...

Revenue & taxation – tax refunds: Finance and Administration Cabinet v. Rohm and Haas Company (COA 2/6/2009)

by Michael Stevens | Feb 6, 2009 | COA Decisions, Revenue and Taxation | 0 |

Finance and Administration Cabinet v. Rohm and Haas Company2008-CA-000022 02/06/2009 2009 WL 277054Opinion by Judge Acree; Judges Clayton and Keller concurred. The Court affirmed an order of the circuit court which overturned an...

REVENUE AND TAXATION: Time limits for contesting real property evaluation for tax purposes not met by property owner: COM. OF KENTUCKY V. CROMWELL LOUISVILLE ASSOCIATES (COA 8/8/2008)

by Michael Stevens | Oct 6, 2008 | COA Decisions, Revenue and Taxation | 0 |

COM. OF KY. V. CROMWELL LOUISVILLE ASSOCIATES REVENUE AND TAXATION: Time limits for contesting real property evaluation for tax purposes 2007-CA-001128 PUBLISHED: REVERSING AND REMANDING...

Business failed to timely file for refund of overpayment of occupation tax in Louisville: PARADISE TOMATO KITCHENS, INC. V. LOUISVILLE-JEFFERSON COUNTY METRO REVENUE COMMISSION (COA 5/9/2008)

by Michael Stevens | Jul 27, 2008 | COA Decisions, Revenue and Taxation | 0 |

PARADISE TOMATO KITCHENS, INC. V. LOUISVILLE-JEFFERSON COUNTY METRO REVENUE COMMISSIONREVENUE AND TAXATION: Overpayment of occupational tax and time for filing for refund2007-CA-000965PUBLISHED: AFFIRMINGPANEL: KELLER...

Trial court erred in reversing the Department of Revenues determination that the taxpayer was domiciled in Kentucky for tax purposes: FINANCE AND ADMINISTRATION CAB. V. SLAGEL (COA 4/25/2008)

by Michael Stevens | Jul 26, 2008 | COA Decisions, Revenue and Taxation | 0 |

FINANCE AND ADMINISTRATION CAB. V. SLAGELREVENUE & TAXATION: Board of Tax Appeals, standard of review Commonwealth Of Kentucky – 497PUBLISHED: AFFIRMINGPANEL: LAMBERT PRESIDING: MOORE, BUCKINGHAM CONCURJEFFERSON...

Exemption to use tax applied to prosthetic devices etc. prescribed by licensed physician: KING DRUGS, INC. V. REVENUE CABINET

by Michael Stevens | Jul 22, 2008 | Revenue and Taxation, SCOKY Decisions | 0 |

KING DRUGS, INC. V. REVENUE CABINETREVENUE AND TAXATION: Sales and use tax re: medical devices prescribed by licensed physician2005-SC-000789-DG.pdf – NO. 82PUBLISHED: REVERSING AND REMANDINGOPINION BY ABRAMSON;...

City’s tax increase subject to 45 day rule unless adopt county’s assessment: LIGHT V. CITY OF LOUISVILLE (SC 3/20/2008)

by Michael Stevens | May 22, 2008 | Revenue and Taxation, SCOKY Decisions | 0 |

LIGHT V. CITY OF LOUISVILLEREVENUE AND TAXATION:City’s tax increase subject to 45 day rule unless adopt county’s assessment2005-SC-000759-DG.pdfPUBLISHED: AFFIRMINGOPINION BY SPECIAL JUSTICE JAMES PARSONSABRAMSON,...

PSC order establishing economic development riders not authorized per statute: COM. V. THE PUBLIC SERVICE COMMISSION OF KY (COA 2/1/2008)

by Michael Stevens | Mar 19, 2008 | COA Decisions, Government, Revenue and Taxation | 0 |

COM. V. THE PUBLIC SERVICE COMMISSION OF KYADMINISTRATIVE LAW: Jurisdiction, utility regulation 2006-CA-001652PUBLISHED: REVERSING AND REMANDINGPANEL: NICKELL, PJ; COMBS, WINE CONCURCOUNTY: FRANKLINDATE: 02/01/2008...

FELA, causation, and instructions: COOKE V. CSX CORP. (COA 12/7/2007)

by Michael Stevens | Jan 2, 2008 | COA Decisions, Government, Revenue and Taxation | 0 |

COOKE V. CSX CORP.TORTS: FELA CLAIM and substantial factor vs. substantial cause2006-CA-001931NOT PUBLISHED: AFFIRMING IN PART, REVERSING IN PART, AND REMANDINGPANEL: HOWARD PRESIDING; NICKELL, TAYLOR CONCURCOUNTY:...

Environmental cost recoupment by utility: COM. V. KENTUCKY PUBLIC SERVICE COMMISSION (COA 12/7/2007)

by Michael Stevens | Jan 2, 2008 | COA Decisions, Government, Revenue and Taxation | 0 |

COM. V. KENTUCKY PUBLIC SERVICE COMMISSIONGOVERNMENT: Public utility regulation; Environmental cost recoupment2006-CA-002349PUBLISHED: AFFIRMINGPANEL: ROSENBLUM PRESIDING; DIXON, LAMBERT CONCURCOUNTY: FRANKLINDATE...

Tax Shelter: COMMONWEALTH V. AUTOZONE DEVELOPMENT CORP. (COA 10/12/2007)

by Michael Stevens | Nov 22, 2007 | COA Decisions, Revenue and Taxation | 0 |

COMMONWEALTH V. AUTOZONE DEVELOPMENT CORP.REVENUE AND TAXATION: INCOME SHELTER AND NEVADA REIT 2006-CA-002175PUBLISHED: AFFIRMINGPANEL: TAYLOR PRESIDING; LAMBERT, WINE CONCURCOUNTY: FRANKLINDATE RENDERED: 10/12/2007 COA affirmed...

Utility Tax: TREESH V. DIRECT TV, INC. (COA 9/7/2007)

by Michael Stevens | Oct 14, 2007 | COA Decisions, Revenue and Taxation | 0 |

TREESH V. DIRECT TV, INC.REVENUE AND TAXATION: Utility taxes2006-CA-001983PUBLISHED: REVERSING AND REMANDINGPANEL: WINE, PRESIDING; HENRY CONCURS; THOMPSON DISSENTS BY SEPARATE OPINIONCOUNTY: FRANKLIN DATE RENDERED:...

Revenue, Taxation, Relation Back Pleadings: REVENUE CABINET V. VERIZON SOUTH, INC. (SC 8/23/2007)

by Michael Stevens | Sep 17, 2007 | Civil Procedure, Revenue and Taxation, SCOKY Decisions | 0 |

REVENUE CABINET V. VERIZON SOUTH, INC.REVENUE AND TAXATION: Assessments and notice of excess taxCIVIL PROCEDURE: Amended pleadings and relation back2004-SC-000519-DG.pdf2005-SC-000223-DG.pdfPUBLISHED: REVERSING OPINION OF...

SALES AND USE TAXES: FINANCE AND ADMINISTRATION CABINET V. DUPLICATOR SALES AND SERVICE (COA 8/17/2007)

by Michael Stevens | Sep 11, 2007 | COA Decisions, Revenue and Taxation | 0 |

FINANCE AND ADMINISTRATION CABINET V. DUPLICATOR SALES AND SERVICEREVENUE AND TAXATION: Use tax versus sales tax2006-CA-001783PUBLISHED: AFFIRMINGPANEL: KELLER PRESIDING; VANMETER, GUIDUGLI CONCURFROM: WORKERS COMP...

TAXING CHARITIES: ST. ANDREW ORTHODOX CHURCH INC. V. THOMPSON (COA 8/10/2007)

by Michael Stevens | Aug 28, 2007 | COA Decisions, Revenue and Taxation | 0 |

ST. ANDREW ORTHODOX CHURCH INC. V. THOMPSONREVENUE AND TAXATION: CHARITABLE ORGANIZATIONS 2006-CA-000305PUBLISHED: REVERSING IN PART AS TO APPEAL, REVERSING AS TO CROSS APPEALPANEL: WINE PRESIDING; COMBS AN...

GOVERNMENT REGULATION OF RESIDENTIAL DEVELOPMENTS WATER LINES: GEORGETOWN MUNICIPAL WATER AND SEWER SERVICE V. BUR-WAL, INC. (COA 6/15/2007)

by Michael Stevens | Jun 30, 2007 | COA Decisions, Government, Property, Revenue and Taxation | 0 |

GEORGETOWN MUNICIPAL WATER AND SEWER SERVICE V. BUR-WAL, INC.GOVERNMENT: Developers claim for reimbursement for sewer extensions 2006-CA-000278PUBLISHED: AFFIRMING IN PART AND REVERSING IN PARTPANEL: MOORE,...

Category: Revenue and Taxation

TAXATION – Corporations, physical presence: Revenue Cabinet v. Ashworth Corporation (COA 11/20/2009)

REVENUE & TAXATION – KRS 141.120; unitary business model and combined tax returnJonathan Miller, Secretary of the Finance & Administration Cabinet, et al. v. Johnson Controls, Inc. (SC 8/27/2009)

TAXATION – Federal Telecommunications Act preempting local tax: Directv, Inc. and Echostar Satellite, LLC v. Commissioner, Dept. of Revenue (SC 6.25.2009)

TAXATION – Religious institution exemption: John Bradford Freeman, Jessamine Co. PVA, et al. v. St. Andrew Orthodox Church, Inc. (SC 5/21/2009

Sovereign Immunity – Revenue and taxation: St. Matthews Fire Protection District v. Aubrey (COA 3/27/2009)

Revenue & taxation – tax refunds: Finance and Administration Cabinet v. Rohm and Haas Company (COA 2/6/2009)

REVENUE AND TAXATION: Time limits for contesting real property evaluation for tax purposes not met by property owner: COM. OF KENTUCKY V. CROMWELL LOUISVILLE ASSOCIATES (COA 8/8/2008)

Business failed to timely file for refund of overpayment of occupation tax in Louisville: PARADISE TOMATO KITCHENS, INC. V. LOUISVILLE-JEFFERSON COUNTY METRO REVENUE COMMISSION (COA 5/9/2008)

Trial court erred in reversing the Department of Revenues determination that the taxpayer was domiciled in Kentucky for tax purposes: FINANCE AND ADMINISTRATION CAB. V. SLAGEL (COA 4/25/2008)

Exemption to use tax applied to prosthetic devices etc. prescribed by licensed physician: KING DRUGS, INC. V. REVENUE CABINET

City’s tax increase subject to 45 day rule unless adopt county’s assessment: LIGHT V. CITY OF LOUISVILLE (SC 3/20/2008)

PSC order establishing economic development riders not authorized per statute: COM. V. THE PUBLIC SERVICE COMMISSION OF KY (COA 2/1/2008)

FELA, causation, and instructions: COOKE V. CSX CORP. (COA 12/7/2007)

Environmental cost recoupment by utility: COM. V. KENTUCKY PUBLIC SERVICE COMMISSION (COA 12/7/2007)

Tax Shelter: COMMONWEALTH V. AUTOZONE DEVELOPMENT CORP. (COA 10/12/2007)

Utility Tax: TREESH V. DIRECT TV, INC. (COA 9/7/2007)

Revenue, Taxation, Relation Back Pleadings: REVENUE CABINET V. VERIZON SOUTH, INC. (SC 8/23/2007)

SALES AND USE TAXES: FINANCE AND ADMINISTRATION CABINET V. DUPLICATOR SALES AND SERVICE (COA 8/17/2007)

TAXING CHARITIES: ST. ANDREW ORTHODOX CHURCH INC. V. THOMPSON (COA 8/10/2007)

GOVERNMENT REGULATION OF RESIDENTIAL DEVELOPMENTS WATER LINES: GEORGETOWN MUNICIPAL WATER AND SEWER SERVICE V. BUR-WAL, INC. (COA 6/15/2007)

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