Legal Opinion
Davis v. Department of Revenue of the Finance & Administration Cabinet
Court of Appeals of Kentucky
Decided January 6, 2006No. 2004-CA-001940-MRPublishedCited by 1 opinion
1Opinion of the Court
OPINION
MINTON, Judge.
I. INTRODUCTION.
George and Catherine Davis appeal from the Jefferson Circuit Court’s grant of summary judgment in favor of the Department of Revenue of the Finance and Administration Cabinet for the Commonwealth of Kentucky (“the Department”). Because we find that Kentucky’s tax on the income derived from bonds issued outside Kentucky violates the Commerce Clause of the United States Constitution, we vacate and remand.
*560II. FACTUAL BACKGROUND AND PROCEDURAL HISTORY.
Although the legal theories involved are quite complex,1 the pertinent facts of this case are simple. Kentucky…
2Cases cited21 opinions
- Steelvest, Inc. v. Scansteel Service Center, Inc.Kentucky Supreme Court · 1991
- City of Philadelphia v. New JerseySupreme Court of the United States · 1978
- Hughes v. OklahomaSupreme Court of the United States · 1979
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
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3Cited by1 opinion
- Davis v. DEPT. REV. OF FIN. & ADMIN. CAB.Court of Appeals of Kentucky · 2006