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REVENUE CABINET v. SOUTH EAST COAL COMPANY

No. 89-SC-257-DG.

791 S.W.2d 374 (1990)

REVENUE CABINET, Appellant, v. SOUTH EAST COAL COMPANY, Appellee.

Supreme Court of Kentucky.

As Modified on Denial of Rehearing June 28, 1990.

Attorney(s) appearing for the Case

Ross T. Carter, Legal Services Section, Revenue Cabinet, Frankfort, for appellant.

Jackson W. White, Stoll, Keenon & Park, Lexington, for appellee.

LAMBERT, Justice.

This Court granted discretionary review of the decision of the Court of Appeals which exonerated appellee, South East Coal Company, from liability for payment of severance tax upon a portion of the ultimate sales price of certain coal it mined and removed between 1977 and 1980. The issue before us is whether a party liable for payment of severance tax may avoid a portion of the tax by transfer of the coal to a sales company which is a wholly owned...

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