Western Kentucky Coca-Cola Bottling Co. v. Cabinet

OPINION

HUDDLESTON; Judge.

With Chief Justice Marshall’s famous declaration “the power to tax involves the power to destroy,” the United States Su*789preme Court established the doctrine of federal immunity from state taxation, a principle founded on the Supremacy Clause of the United States Constitution.1 By voluntarily waiving immunity from state taxation in certain instances, the Buck Act2 narrowed the application of this general principle while maintaining the protection afforded to instrumentalities of the United States. At the heart of the present controversy is the question of whether a…