Genex/London, Inc. v. Kentucky Board of Tax Appeals

STERNBERG, Justice.

Genex/Greer, Inc., a Kentucky corporation, formerly known as Greer Brothers and Young, Inc., was and is primarily engaged in highway construction in Kentucky and surrounding states. Hereafter, it will be referred to as the “taxpayer corporation.”

*500Genex/London, Inc., is a Kentucky corporation primarily engaged in leasing heavy equipment to the taxpayer corporation. It was formerly a partnership composed of Greer Brothers and Young. Hereafter, it will be referred to as the “taxpayer partnership.”

These appeals involve the propriety of the imposition of use tax, sales tax, and…