Legal Opinion
St. Ledger v. Commonwealth
Kentucky Supreme Court
Decided October 19, 1995No. 94-SC-468-DG, 94-SC-875-DGPublishedCited by 9 opinions
1Opinion of the Court
STEPHENS, Chief Justice.
INTRODUCTION
In this appeal, we are addressing the constitutionality of Kentucky's ad valorem tax provisions. Specifically, we determine the validity of two provisions pertaining to the taxation of bank deposits located outside the Commonwealth and to certain corporate shares. KRS 132.020; KRS 132.030; KRS 136.030(1). In addition to making a determination as to these two specific provisions we have also been requested to determine the constitutionality of the entire intangibles tax scheme, if this Court finds that these two individual provisions are invalid.
The…
2Cases cited25 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- City of Philadelphia v. New JerseySupreme Court of the United States · 1978
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
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3Cited by9 opinions
- Monumental Life Insurance Co. v. Department of RevenueCourt of Appeals of Kentucky · 2008
- St. Ledger v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1997
- Commonwealth Revenue Cabinet v. St. LedgerCourt of Appeals of Kentucky · 1997
- City of Bromley v. SmithKentucky Supreme Court · 2004
- Davis v. Department of Revenue of the Finance & Administration CabinetCourt of Appeals of Kentucky · 2006
4 more not listed; retrieve them via the Exa API.