Legal Opinion
Revenue Cabinet v. Barbour
Court of Appeals of Kentucky
Decided January 17, 1992No. Nos. 90-CA-001910-MR, 90-CA-002041-MRPublishedCited by 5 opinions
1Opinion of the Court
SCHRODER, Judge.
These are consolidated appeals from orders awarding costs and attorneys fees to appellees in their successful action challenging the constitutionality of the statute relating to tax on unmined coal.
On June 13, 1984, appellees, William Yount and Scott Barbour, et al (the “Yount plaintiffs/appellees”), brought an action in the Franklin Circuit Court against appellant, the Kentucky Revenue Cabinet (the “Cabinet”), challenging the constitutionality of KRS 132.020(5). Said statute classified unmined coal separately from other real property and then taxed it at the rate of one-tenth…
2Cases cited10 opinions
- Coburn v. 4-R Corp.District Court, E.D. Kentucky · 1977
- Gillis v. YountKentucky Supreme Court · 1988
- Commonwealth, Natural Resources & Environmental Protection Cabinet v. Stearns Coal & Lumber Co.Kentucky Supreme Court · 1984
- Hook v. HookKentucky Supreme Court · 1978
- Wesley v. Board of Education of Nicholas CountyCourt of Appeals of Kentucky (pre-1976) · 1966
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- St. Ledger v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1997
- Medcom Contracting Services, Inc. v. Shepherdsville Christian Church Disciples of Christ, Inc.Court of Appeals of Kentucky · 2009
- Reisinger v. Grayhawk Corp.Court of Appeals of Kentucky · 1993
- Revenue Cabinet, Commonwealth v. WyattCourt of Appeals of Kentucky · 1998
- St. Ledger v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1997