Revenue Cabinet v. General Motors Corp.

STUMBO, Judge:

The Revenue Cabinet of the Commonwealth of Kentucky, the appellant, disagrees with a decision of the Franklin Circuit Court that awarded a deduction for most of the Michigan Single Business Tax (MSBT) paid by General Motors Corporation (GMC), the appellee. The appellee cross-appeals the same decision to the extent they were denied a total deduction for all amounts of the MSBT paid. We affirm the decision of the circuit court on both counts.

Because of its business activities in Michigan and Kentucky, GMC must pay both the MSBT and the Kentucky Corporate Income Tax (KCIT). GMC…