Monumental Life Insurance Co. v. Department of Revenue

OPINION

HENRY, Senior Judge.

Monumental Life Insurance Company (Monumental) appeals from an opinion and *14order of the Franklin Circuit Court affirming an order of the Kentucky Board of Tax Appeals (Board) that denied Monumental’s tax refund claims for the tax years 1990 through 1996. Monumental also appeals from the Board’s denial of its request for relief from additional tax assessments issued by the Revenue Cabinet (Cabinet), the City of Louisville, and Jefferson County for the tax years 1995 through 1998.2 The primary issues raised are (1) whether the Cabinet erroneously treated the value of…