Appalachian Land Co. v. EQT Production Co.

In this diversity-jurisdiction case, we certified a question of Kentucky law to the Kentucky Supreme Court, after concluding that it was “determinative of the cause then pending before the originating court and as to which it appears ... that there is no controlling precedent in the decisions of the Supreme Court and the Court of Appeals of [Kentucky].” Ky. R. Civ. P. (CR) 76.37(1). The Kentucky Supreme Court graciously accepted certification and has provided us with an interpretation of a state tax statute that resolves the disposi-tive issue in this case. See Appalachian Land Co. v. EQT…