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COM. REVENUE CABINET v. COPE

No. 93-SC-056-TG.

875 S.W.2d 87 (1994)

COMMONWEALTH of Kentucky REVENUE CABINET, Appellant, v. James Richard COPE and Roy Carter Brien, individually and as representatives of a class, et al., Appellees.

Supreme Court of Kentucky.

Rehearing Denied May 26, 1994.

Attorney(s) appearing for the Case

Celia M. Dunlap, Div. of Legal Services Revenue Cabinet, Frankfort, Donald L. Cox, Ilam E. Smith, Mary Janice Lintner, Lynch, Cox, Gilman & Mahan, P.S.C., Louisville, for appellants.

Douglas C. Brandon, J. Brent Austin, Lexington, James V. Marcum, Ashland, for appellees.

William P. Hanes, David T. Miller, Kentucky Retirements Systems, Frankfort, for amicus curiae, Kentucky Retirement Systems.

Thomas J. Luber, Virginia Hamilton Snell, Holliday Hopkins Thacker, Wyatt, Tarrant & Combs, Louisville, Len W. Ogden, Jr., Paducah, for amicus curiae, Tom Gossum, the Kentucky Federation of Chapters of the National Association of Retired Federal Employees, Chapter 1610, and the Council of Kentucky Chapters of the Retired Officers Association.

OPINION OF THE COURT

The decisive issue in this case is whether governmental pensioners and private industry pensioners may be separately classified under Section 59(15) of the Constitution of Kentucky for purposes of Kentucky income taxation of their pension benefits. The trial court was unable to discover a sufficient basis for the classification and held the exemption applicable to all pension benefit recipients. The Revenue Cabinet, appellant herein, appealed...

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