Legal Opinion
Board of Education v. Logan Aluminum, Inc.
Kentucky Supreme Court
Decided January 19, 1989No. 87-SC-928-DG, 88-SC-115-DGPublishedCited by 15 opinions
1Opinion of the Court
LEIBSON, Justice.
The substantive issue in this litigation involves a disagreement between the mov-ants, Russellville Independent Schools and Logan County Schools (hereinafter the “School Districts”) and the respondents, Logan Aluminum, Inc., Atlantic Richfield Company and Alcan Aluminum Corporation (hereinafter “Logan Aluminum”) 1 regarding the correct computation of the so-called “energy exemption” to the utility gross receipts license tax imposed by the School Districts pursuant to KRS 160.613. The exemption is as follows:
“ ‘[G]ross receipts’ shall not include amounts received for…
2Cases cited9 opinions
- Bailey v. ReevesKentucky Supreme Court · 1984
- City of Louisville v. Board of EducationCourt of Appeals of Kentucky · 1913
- Gnau v. Louisville & Jefferson County Metropolitan Sewer DistrictCourt of Appeals of Kentucky (pre-1976) · 1961
- Dolan v. LandKentucky Supreme Court · 1984
- Fitzpatrick v. PatrickCourt of Appeals of Kentucky (pre-1976) · 1966
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Coots v. Allstate Insurance Co.Kentucky Supreme Court · 1993
- City of Somerset v. BellCourt of Appeals of Kentucky · 2005
- Light v. City of LouisvilleCourt of Appeals of Kentucky · 2002
- Revenue Cabinet v. Castleton, Inc.Court of Appeals of Kentucky · 1992
- Bill HARNESS, Plaintiff-Appellant, v. HARTZ MOUNTAIN CORP., Defendant-AppelleeCourt of Appeals for the Sixth Circuit · 1989
10 more not listed; retrieve them via the Exa API.