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EPSILON TRADING CO. v. REVENUE CABINET

No. 88-CA-1212-MR.

775 S.W.2d 937 (1989)

EPSILON TRADING COMPANY, INC., Appellant, v. REVENUE CABINET, Commonwealth of Kentucky, Appellee.

Court of Appeals of Kentucky.

Case Ordered Published by Court of Appeals September 8, 1989.

Attorney(s) appearing for the Case

Thomas A. Brown, Greenebaum, Doll & McDonald, Louisville, Helene Z. Cohen, Alston & Bird, and D. Michael Keen, and Kelly S. Jennings, Delta Air Lines, Inc., Atlanta, Ga., for appellant.

Douglas M. Dowell, Revenue Cabinet, Frankfort, for appellee.

Before HOWERTON, C.J., and CLAYTON and REYNOLDS, JJ.

REYNOLDS, Judge.

Franklin Circuit Court, by judgment, reversed the Kentucky Board of Tax Appeals' decision which held certain sales of aviation jet fuel by appellant were exempt from the Kentucky state sales tax. Taxpayer appeals.

Appellant, Epsilon Trading Company, Inc. (Epsilon), is a Delaware corporation qualified to do business in Kentucky and is a wholly owned subsidiary of Delta Air Lines, Inc. (Delta). The company is engaged in the purchase and sale...

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