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ST. LEDGER v. COM., REVENUE CABINET

Nos. 94-SC-468-DG, 94-SC-875-DG.

942 S.W.2d 893 (1997)

Herschel ST. LEDGER, et al., Appellants/Cross-Appellees, v. COMMONWEALTH of Kentucky, REVENUE CABINET, et al., Appellees/Cross-Appellants.

Supreme Court of Kentucky.

As Amended January 31, 1997.

As Modified on Denial of Rehearing April 24, 1997.

Attorney(s) appearing for the Case

D. Randall Gibson, Kenneth S. Handmaker, Augustus S. Herbert, Middleton & Reutlinger, Louisville, for Appellants/Cross-Appellees.

Charles S. Cassis, Stephen R. Schmidt, Brown, Todd & Heyburn, Louisville, Jennifer Sartor Smart, Revenue Cabinet, Division of Legal Services, Frankfort, for Appellees/Cross-Appellants.

Jeffrey J. Yost, Stanton L. Cave, Jackson & Kelly, Lexington, for Amicus Curiae Greater Lexington Chamber of Commerce.

Thomas A. Brown, Mark F. Sommer, Greenebaum, Doll & McDonald, Louisville, for Amicus Curiae Kentucky Chamber of Commerce.

STEPHENS, Chief Justice.

I. BACKGROUND

This case comes before our Court for a second time, the United States Supreme Court having vacated our judgment in St. Ledger v. Commonwealth, Ky., 912 S.W.2d 34 (1995) [hereinafter St. Ledger], and remanded the case to this Court for further consideration in light of Fulton Corp. v. Faulkner, 516 U.S. ___, 116 S.Ct. 848, 133 L.Ed.2d 796 (1996), a case decided...

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