Legal Opinion
Epsilon Trading Co. v. Revenue Cabinet
Court of Appeals of Kentucky
Decided September 8, 1989No. 88-CA-1212-MRPublishedCited by 25 opinions
1Opinion of the Court
REYNOLDS, Judge.
Franklin Circuit Court, by judgment, reversed the Kentucky Board of Tax Appeals’ decision which held certain sales of aviation jet fuel by appellant were exempt from the Kentucky state sales tax. Taxpayer appeals.
Appellant, Epsilon Trading Company, Inc. (Epsilon), is a Delaware corporation qualified to do business in Kentucky and is a wholly owned subsidiary of Delta Air Lines, Inc. (Delta). The company is engaged in the purchase and sale of aviation jet fuel and related products and services to Delta and other airlines.
Following an audit for the period from December 1, 1983…
2Cases cited9 opinions
- Paramount Foods, Inc. v. BurkhardtKentucky Supreme Court · 1985
- Delta Air Lines, Inc. v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1985
- Board of Education of Ashland School District v. ChattinCourt of Appeals of Kentucky (pre-1976) · 1964
- Commonwealth, Department of Highways v. CardwellCourt of Appeals of Kentucky (pre-1976) · 1966
- Collins v. Kentucky Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Bob Hook Chevrolet Isuzu, Inc. v. Commonwealth, Transportation CabinetKentucky Supreme Court · 1998
- Reis v. Campbell County Board of EducationKentucky Supreme Court · 1996
- Commonwealth v. NelsonKentucky Supreme Court · 1992
- Louisville Edible Oil Products, Inc. v. Revenue Cabinet Commonwealth of KentuckyCourt of Appeals of Kentucky · 1997
- Revenue Cabinet v. Joy Technologies, Inc.Court of Appeals of Kentucky · 1992
20 more not listed; retrieve them via the Exa API.