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APPALACHIAN RACING v. FAMILY TRUST FNDN.

Nos. 2012-SC-000414-DG, 2012-SC-000415-DG, 2012-SC-000416-DG.

423 S.W.3d 726 (2014)

APPALACHIAN RACING, LLC, Churchill Downs Incorporated, Ellis Park Race Course, Inc., Keeneland Association Inc., Kentucky Downs, LLC, Players Bluegrass Downs, Inc., Lexington Trots Breeders Association, LLC, and Turfway Park, LLC, Appellants v. The FAMILY TRUST FOUNDATION OF KENTUCKY, INC., d/b/a the Family Foundation, the Kentucky Horse Racing Commission, and Kentucky Department of Revenue, Appellees and The Kentucky Department of Revenue, Appellant v. The Family Trust Foundation of Kentucky, Inc., d/b/a the Family Foundation, the Kentucky Horse Racing Commission, Appalachian Racing, LLC, Churchill Downs Incorporated, Ellis Park Race Course, Inc., Keeneland Association Inc., Kentucky Downs, LLC, Players Bluegrass Downs, Inc., Lexington Trots Breeders Association, LLC, and Turfway Park, LLC, Appellees and The Kentucky Horse Racing Commission, Appellant v. The Family Trust Foundation of Kentucky, Inc., d/b/a the Family Foundation, the Kentucky Department of Revenue, Appalachian Racing, LLC, Churchill Downs Incorporated, Ellis Park Race Course, Inc., Keeneland Association Inc., Kentucky Downs, LLC, Players Bluegrass Downs, Inc., Lexington Trots Breeders Association, LLC, and Turfway Park, LLC, Appellees.

Supreme Court of Kentucky.

February 20, 2014.

Attorney(s) appearing for the Case

William A. Hoskins, III , Jay Edward Ingle , Lexington, Counsel for Appalachian Racing, LLC, Ellis Park Race Course, Inc., Kentucky Downs, LLC, and Lexington Trots Breeders Association, LLC.

Sheryl G. Snyder , Jason Patrick Renzelmann , Louisville, Counsel for Churchill Downs Incorporated.

William M. Lear, Jr. , Shannon Bishop Arvin , Christopher L. Thacker , Lexington, Counsel for Keeneland Association, Inc., Players Bluegrass Downs, Inc., and Turfway Park, LLC.

Stanton L. Cave , Lexington, Counsel for Family Trust Foundation of Kentucky, Inc., d/b/a the Family Foundation.

Peter Frank Ervin , Louisville, Susan Bryson Speckert , Lexington, Gordon Ray Slone , Frankfort, La Tasha Arnae Buckner , Counsel for the Kentucky Horse Racing Commission.

Douglas M. Dowell , Eugene Jeffrey Mosley , Laura Marie Ferguson , Frankfort, Counsel for Kentucky Department of Revenue.

Opinion of the Court by Justice VENTERS.

We granted discretionary review in this case to consider whether the Kentucky Horse Racing Commission (the Commission) has the statutory authority to license the operation of mechanical and electronic devices for wagering on previously run horse races, so called "historical horse racing"; to consider whether the Kentucky Department of Revenue (the Department) has the statutory authority to tax the wagering upon historical horse...

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