Legal Opinion
Finance & Administration Cabinet, Department of Revenue v. Slagel
Court of Appeals of Kentucky
Decided April 25, 2008No. 2007-CA-000495-MRPublishedCited by 3 opinions
1Opinion of the Court
OPINION
LAMBERT, Judge.
The Department of Revenue (hereinafter “the Department”) appeals from an order of the Franklin Circuit Court reversing the decision of the Kentucky Board of Tax Appeals’ (hereinafter “the Board”) determination of Kentucky domicile. For the reasons set forth herein, we reverse the order of the Franklin Circuit Court.
The Department adjusted the individual income tax returns of Peter and Linda Slagel for the tax years 1996 through 2000 to include wages earned by Peter while working in Venezuela. The total amount of the resulting assessment of additional tax, including fees,…
2Cases cited8 opinions
- American Beauty Homes Corp. v. Louisville & Jefferson County Planning & Zoning CommissionCourt of Appeals of Kentucky (pre-1976) · 1964
- Kentucky State Racing Commission v. FullerCourt of Appeals of Kentucky (pre-1976) · 1972
- Aubrey v. Office of the Attorney GeneralCourt of Appeals of Kentucky · 1999
- Commonwealth Transportation Cabinet Department of Vehicle Regulation v. CornellCourt of Appeals of Kentucky · 1990
- Camera Center, Inc. v. Revenue CabinetKentucky Supreme Court · 2000
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Washington Metropolitan Area Transit Authority v. District of Columbia Department of Employment ServicesDistrict of Columbia Court of Appeals · 2010
- Golding-Alleyne v. Department of Employment ServicesDistrict of Columbia Court of Appeals · 2009
- Studor, Inc. v. Commonwealth, Office of Housing, Buildings & ConstructionCourt of Appeals of Kentucky · 2012