Legal Opinion
GTE v. Revenue Cabinet, Commonwealth of Kentucky
Kentucky Supreme Court
Decided December 22, 1994No. 94-SC-168-DGPublishedCited by 18 opinions
1Opinion of the Court
WINTERSHEIMER, Justice.
This appeal is from a decision of the Court of Appeals which reversed a judgment of the Franklin Circuit Court and held that GTE and Subsidiaries did not have the right to file a combined Kentucky Income Tax Return pursuant to KRS 141.120.
The issue here is whether an interpretation of KRS 141.120 provides GTE and Subsidiaries with the right to file such a combined Kentucky Income Tax Return.
The circuit judge emphasized that the 64 stipulations of fact agreed to by the parties revealed an interlocking interrelationship among the members of GTE. The circuit judge…
2Cases cited21 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Barclays Bank PLC v. Franchise Tax Bd. of Cal.Supreme Court of the United States · 1994
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Miller v. Johnson Controls, Inc.Kentucky Supreme Court · 2009
- Monumental Life Insurance Co. v. Department of RevenueCourt of Appeals of Kentucky · 2008
- Revenue Cabinet v. Lazarus, Inc.Kentucky Supreme Court · 2001
- Revenue Cabinet v. Kentucky-American Water Co.Kentucky Supreme Court · 1999
- St. Luke Hospitals, Inc. v. CommonwealthCourt of Appeals of Kentucky · 2005
13 more not listed; retrieve them via the Exa API.