Texas Gas Transmission Corp. v. Board of Education

REED, Justice.

The appellant, Texas Gas Transmission Corporation, appeals from a judgment of the Ballard Circuit Court that determines the liability of appellant for the payment of a utility gross receipts license tax for schools authorized by KRS 160.613. Texas Gas argues that the circuit court judgment was erroneous for several reasons. First, it asserts that the statute authorizing the imposition of the tax is unconstitutional in its application to Texas Gas because it constitutes an invalid infringement of the Commerce Clause of the United States Constitution. The other principal…