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MARTIN MARIETTA ALUM. v. HANCOCK CTY. BD. OF EDUC.

No. 85-6016.

806 F.2d 678 (1986)

MARTIN MARIETTA ALUMINUM, INC., Plaintiff-Appellant, v. HANCOCK COUNTY BOARD OF EDUCATION; Clifton Banks, as Superintendent, Hancock County Board of Education; Hancock County, Kentucky and the Hancock County Fiscal Court; James F. Fallin; Robert K. Ogle; Delbert Leo Basham; Wallace Harris; and H.C. Colbert, as County Judge Executive/Presiding Officer and members respectively, of the Hancock County Fiscal Court; Rick Cox, as the Hancock County Treasurer, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided December 2, 1986.

Attorney(s) appearing for the Case

Jesse T. Mountjoy (argued) Holbrook, Gary, Wible & Sullivan, P.S.C., Owensboro, Ky., Morton Holbrook, for plaintiff-appellant.

Harold Wayne Newton, Hawesville, Ky., for defendants-appellees.

Before KEITH and KENNEDY, Circuit Judges; and CONTIE, Senior Circuit Judge.

CORNELIA G. KENNEDY, Circuit Judge.

Plaintiff-appellant Martin Marietta Aluminum, Inc., ("Martin Marietta") appeals the District Court's grant of summary judgment for defendants-appellees Hancock County Board of Education, Hancock County, Kentucky, Hancock County Fiscal Court, and several officials (collectively referred to as "Board"). The Board refused to refund or credit to Martin Marietta's current or future tax liabilities overpaid Utility Gross Receipts License...

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