Legal Opinion
Commonwealth Revenue Cabinet v. Cope
Kentucky Supreme Court
Decided January 31, 1994No. 93-SC-056-TGPublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
The decisive issue in this case is whether governmental pensioners and private industry pensioners may be separately classified under Section 59(15) of the Constitution of Kentucky for purposes of Kentucky income taxation of their pension benefits. The trial court was unable to discover a sufficient basis for the classification and held the exemption applicable to all pension benefit recipients. The Revenue Cabinet, appellant herein, appealed from the final judgment and this Court granted transfer. CR 74.02.
This action for declaratory and injunctive relief and restitution…
2Cases cited16 opinions
- Branti v. FinkelSupreme Court of the United States · 1980
- Rutan v. Republican Party of IllinoisSupreme Court of the United States · 1990
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Delta Air Lines, Inc. v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1985
- Shah v. American Synthetic Rubber Corp.Kentucky Supreme Court · 1983
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- King v. Campbell CountyCourt of Appeals of Kentucky · 2006
- Roman Catholic Bishop of Louisville v. BurdenCourt of Appeals of Kentucky · 2004
- Opinion of Justices to SenateMassachusetts Supreme Judicial Court · 1997
- Commonwealth, Revenue Cabinet v. SmithKentucky Supreme Court · 1994
- Commonwealth, Revenue Cabinet v. SmithKentucky Supreme Court · 1994