Legal Opinion
American Life & Accident Insurance Co. of Kentucky v. Commonwealth
Court of Appeals of Kentucky
Decided October 15, 2004No. 2003-CA-001802-MRPublishedCited by 2 opinions
1Opinion of the Court
*912 OPINION
BARBER, Judge.
At issue in this appeal is whether the two-year statute of limitations in KRS 134.590 or the four-year statute of limitations in KRS 134.580 applies to claims for refunds for taxes paid pursuant to KRS 136.320 by American Life & Accident Insurance Company of Kentucky, Inc. (American Life).
American Life contends that the four-year time limit applies while the Commonwealth of Kentucky, Revenue Cabinet (Revenue Cabinet), argues that the two-year statute of limitations is the correct law to apply. American Life also maintains that no matter what statute of limitations is…
2Cases cited16 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. DalmSupreme Court of the United States · 1990
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Bob Hook Chevrolet Isuzu, Inc. v. Commonwealth, Transportation CabinetKentucky Supreme Court · 1998
- Samuel C. Dysart and Alma R. Dysart v. The United StatesUnited States Court of Claims · 1965
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3Cited by2 opinions
- Fadner v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2007
- AMERICAN LIFE & ACC. INS. CO. v. Com.Court of Appeals of Kentucky · 2004