Legal Opinion
Miller v. Johnson Controls, Inc.
Kentucky Supreme Court
Decided August 27, 2009No. 2006-SC-000416-DG, 2007-SC-000819-DGPublishedCited by 18 opinions
1Opinion of the Court
Opinion of the Court by
Justice NOBLE.
This appeal addresses the constitutionality and application of certain amendments to the corporate tax statutes passed by the General Assembly in 2000 that barred the filing of combined tax returns under the unitary business concept and the issuance of tax refunds related to such a filing, even if by amended return, for the years prior to 1995. The Appellants (and Cross-Ap-pellees) Jonathan Miller, et al., collectively on behalf of the Commonwealth of Kentucky, assert that the amended tax statutes satisfy all constitutional requirements, and that they were…
2Cases cited10 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- Alden v. MaineSupreme Court of the United States · 1999
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Welch v. HenrySupreme Court of the United States · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- General Motors Corp. v. Department of TreasuryMichigan Court of Appeals · 2010
- Miller v. Administrative Office of the CourtsKentucky Supreme Court · 2011
- J. Thomas Zaber, On Behalf Of Himself And All Others Similarly Situated Vs. City Of Dubuque, IowaSupreme Court of Iowa · 2010
- River Garden Retirement Home v. Franchise Tax BoardCalifornia Court of Appeal · 2010
- Beshear v. Haydon Bridge Co., Inc.Kentucky Supreme Court · 2010
13 more not listed; retrieve them via the Exa API.