Legal Opinion
Yount v. Calvert
Court of Appeals of Kentucky
Decided September 13, 1991No. Nos. 90-CA-454-MR, 90-CA-1398-MRPublishedCited by 4 opinions
1Opinion of the Court
McDonald, judge.
This is a tax case involving the constitutionality of the Kentucky ad valorem tax *834on distilled spirits. On September 29,1989, the Franklin Circuit Court entered a judgment which held that the state ad valorem tax classification of distilled spirits, KRS 132.020(10)1 is a manifest violation of Section 171 of Kentucky’s Constitution. The court held that distilled spirits should be taxed under the general provisions of KRS 132.020. By further order entered October 24, 1989, the court ruled that under KRS 132.020(1), a state tax rate of $.45 per $100 of assessed valuation should…
2Cases cited13 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- United States v. ButlerSupreme Court of the United States · 1936
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
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3Cited by4 opinions
- St. Ledger v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1997
- Kentucky River Auth. v. City of DanvilleCourt of Appeals of Kentucky · 1996
- Coleman v. Campbell Cnty. Library Bd. of Trs.Court of Appeals of Kentucky · 2018
- St. Ledger v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1997