St. Ledger v. Commonwealth, Revenue Cabinet

STEPHENS, Chief Justice.

I. BACKGROUND

This case comes before our Court for a second time, the United States Supreme Court having vacated our judgment in St. Ledger v. Commonwealth, Ky., 912 S.W.2d 34 (1995) [hereinafter St. Ledger], and remanded the case to this Court for further consideration in light of Fulton Corp. v. Faulkner, 516 U.S. -, 116 S.Ct. 848, 133 L.Ed.2d 796 (1996), a case decided subsequent to our opinion. While we believe that our original decision was correct under the law as it stood at that time, we now recognize that Fulton Corp.’s abandonment of Darnell v. Indiana, 226…