BETH-ELKHORN CORP. v. ROSS


552 S.W.2d 656 (1977)

BETH-ELKHORN CORPORATION, Appellant, v. John McDowell ROSS, Commissioner of Revenue, etc., et al., Appellees. KENTUCKY CARBON CORPORATION, etc., Appellant, v. John McDowell ROSS, Commissioner of Revenue, etc., et al., Appellees.

Supreme Court of Kentucky.

June 10, 1977.


Attorney(s) appearing for the Case

C. Gibson Downing, Bennett Clark, Stoll, Keenon & Park, Lexington, for appellant Beth-Elkhorn Corp.

Armer H. Mahan, Davis & Mahan, Louisville, for appellant Kentucky Carbon Corp.

William S. Riley, Asst. Atty. Gen., and Thomas A. Duke, Attorney, Legal Staff, Dept. of Revenue, Ben B. Fowler, Stites, McElwain & Fowler, Frankfort, for appellees.


PALMORE, Justice.

This is a class action in behalf of self-insured employers under KRS 342.340 against the Commissioner of Revenue of Kentucky challenging the method used by the Commissioner to establish the minimum "adjusted cost" as defined by KRS 342.122(1). All insurance companies carrying workmen's compensation insurance in Kentucky during the period in question have been joined as class defendants. The self-insured employers appeal from a judgment sustaining...

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