Legal Opinion
Revenue Cabinet v. Joy Technologies, Inc.
Court of Appeals of Kentucky
Decided May 1, 1992No. 91-CA-1035-MRPublishedCited by 12 opinions
1Opinion of the Court
MILLER, Judge.
Revenue Cabinet, Commonwealth of Kentucky (Cabinet), brings this appeal from a judgment of the Hopkins Circuit Court entered April 23, 1991, which (by incorporation of its order of April 9, 1991) reversed a decision of the Kentucky Board of Tax Appeals 1 (Board) dated January 22, 1990. We affirm.
The facts of the case are these: Joy Technologies (Joy) is in the business of manufacturing, marketing, and servicing coal mining equipment. In conjunction with those activities, Joy conducts a “Component Exchange Program” (CEP) which is available to any customer who has purchased Joy…
2Cases cited11 opinions
- Bloemer v. TurnerCourt of Appeals of Kentucky (pre-1976) · 1939
- Kentucky Ass'n of Chiropractors v. Jefferson County Medical SocietyKentucky Supreme Court · 1977
- Folks v. Barren CountyCourt of Appeals of Kentucky · 1950
- Folks v. Barren CountyCourt of Appeals of Kentucky (pre-1976) · 1950
- Epsilon Trading Co. v. Revenue CabinetCourt of Appeals of Kentucky · 1989
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Aubrey v. Office of the Attorney GeneralCourt of Appeals of Kentucky · 1999
- Louisville Edible Oil Products, Inc. v. Revenue Cabinet Commonwealth of KentuckyCourt of Appeals of Kentucky · 1997
- Revenue Cabinet, Commonwealth v. GabaCourt of Appeals of Kentucky · 1994
- Alliance for Kentucky's Future, Inc. v. Environmental & Public Protection CabinetCourt of Appeals of Kentucky · 2009
- Comprehensive Home Health Services, Inc. v. Professional Home Health Care Agency, Inc.Kentucky Supreme Court · 2013
7 more not listed; retrieve them via the Exa API.