Legal Opinion
Martin Marietta Aluminum, Inc. v. Hancock County Board of Education
Court of Appeals for the Sixth Circuit
Decided December 2, 1986No. 85-6016PublishedCited by 5 opinions
1Opinion of the Court
CORNELIA G. KENNEDY, Circuit Judge.
Plaintiff-appellant Martin Marietta Aluminum, Inc., (“Martin Marietta”) appeals the District Court’s grant of summary judgment for defendants-appellees Hancock County Board of Education, Hancock County, Kentucky, Hancock County Fiscal Court, and several officials (collectively referred to as “Board”). The Board refused to refund or credit to Martin Marietta’s current or future tax liabilities overpaid Utility Gross Receipts License Tax (“Tax”) totalling $161,314.00. Martin Marietta raises several issues on appeal: (1) whether the regulation promulgated by…
2Cases cited15 opinions
- Williamson v. Lee Optical of Oklahoma, Inc.Supreme Court of the United States · 1955
- Spalding v. City of LebanonCourt of Appeals of Kentucky · 1913
- Button v. DrakeCourt of Appeals of Kentucky (pre-1976) · 1946
- Barnes v. Department of RevenueCourt of Appeals of Kentucky · 1978
- Great Atlantic & Pacific Tea Co. v. City of LexingtonCourt of Appeals of Kentucky (pre-1976) · 1934
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3Cited by5 opinions
- Inland Container Corp. v. Mason CountyKentucky Supreme Court · 1999
- Maximum Machine Co. v. City of ShepherdsvilleKentucky Supreme Court · 2000
- Commonwealth v. Saint Joseph Health System, Inc.Court of Appeals of Kentucky · 2013
- Inland Container Corp. v. Mason CountyKentucky Supreme Court · 1999
- Martin Marietta Aluminum, Inc. v. Hancock County Board Of EducationCourt of Appeals for the Sixth Circuit · 1986