Legal Opinion
Delta Air Lines, Inc. v. Commonwealth, Revenue Cabinet
Kentucky Supreme Court
Decided May 2, 1985Published
1Opinion of the Court
689 S.W.2d 14 (1985)
DELTA AIR LINES, INC., Movant,
v.
COMMONWEALTH of Kentucky, REVENUE CABINET, Respondent.
Supreme Court of Kentucky.
May 2, 1985.
Jackson W. White, Stoll, Keenon & Park, Lexington, Helene Z. Cohen, Atlanta, Ga., for movant.
John A. Miller, Legal Services Section, Revenue Cabinet, Frankfort, for respondent.
WINTERSHEIMER, Justice.
This appeal is from an opinion of the Court of Appeals which affirmed the decision of the circuit court and the Board of Tax Appeals on the question of whether fuel and food sold to and used by the airlines were taxable by Kentucky.
The issues presented are…
Also in this document: Dissent · Stephenson; Dissent · Stephenson.
2Cases cited13 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
- Gateway Construction Company v. WallbaumCourt of Appeals of Kentucky (pre-1976) · 1962
- Delta Air Lines, Inc. v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1985
- Eastern Air Transport, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1932
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