Legal Opinion
Department of Revenue, Finance & Administration Cabinet v. Roanoke Cement Co.
Court of Appeals of Kentucky
Decided February 21, 2014No. 2013-CA-000471-MRPublishedCited by 4 opinions
1Opinion of the Court
OPINION
COMBS, Judge:
The Department of Revenue, Finance and Administration Cabinet, appeals from an opinion and order of the Franklin Circuit Court affirming a final order of the Kentucky Board of Tax Appeals rendered in favor of the taxpayer. We affirm.
As part of the administrative proceedings undertaken below, the parties stipulated to the following facts: Roanoke Cement Company, LLC owns and operates a limestone quarry in Virginia; its principal place of business is in Norfolk, Virginia. During the period at issue in this appeal, March 31, 2007, through January 31, 2009, Roanoke Cement also…
2Cases cited4 opinions
- Bob Hook Chevrolet Isuzu, Inc. v. Commonwealth, Transportation CabinetKentucky Supreme Court · 1998
- Delta Air Lines, Inc. v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1985
- Autozone, Inc. v. BrewerKentucky Supreme Court · 2004
- Revenue Cabinet v. Rohm & Haas Kentucky, Inc.Court of Appeals of Kentucky · 1996
3Cited by4 opinions
- James Goggin v. State Tax AssessorSupreme Judicial Court of Maine · 2018
- In the Interest of A.T., a Child v. the State of Texas, Texas Court of Appeals, 7th District (Amarillo)2023
- In the Interest of R.D., J.D., and H.D., Children v. the State of Texas, Texas Court of Appeals, 7th District (Amarillo)2023
- in the Interest of W.G., a Child, Texas Court of Appeals, 7th District (Amarillo)2022