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COMMONWEALTH TRANSP. CABINET v. AMERICAN TRUCKING

No. 87-SC-811-TG.

746 S.W.2d 65 (1988)

COMMONWEALTH of Kentucky, TRANSPORTATION CABINET, et al., Appellants, v. AMERICAN TRUCKING ASSOCIATIONS, INC., et al., Appellees.

Supreme Court of Kentucky.

March 3, 1988.

Attorney(s) appearing for the Case

James R. Cox, Lisabeth Hughes Abramson, Hirn, Reed, Harper & Eisinger, Louisville, for appellants.

Daniel R. Barney, Robert Digges, Jr., Alexander, Va., Edgar A. Zingman, H. Carl Horneman, Wyatt, Tarrant & Combs, Louisville, for appellees.

William E. Johnson, Lawrence E. Forgy, Jr., Robert W. Kellerman, Stoll, Keenon & Park, Frankfort, amicus curiae.

SULLIVAN, Special Justice.

This is an appeal from an order of partial summary judgment of Franklin Circuit Court declaring the Kentucky Supplemental Highway Users (SHU) tax unconstitutional. The appellees represent interstate motor carriers whose vehicles are registered outside of Kentucky. The trial judge held the SHU tax violated the Commerce Clause, Art. I § 8 of the United States Constitution, by discriminating against heavy trucks registered outside of Kentucky...

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