REVENUE CABINET v. HUMANA, INC.

No. 1997-CA-000568-MR.

998 S.W.2d 494 (1998)

REVENUE CABINET, Commonwealth of Kentucky, Appellant, v. HUMANA, INC.; Galen of Kentucky, Inc., f/k/a Humana of Kentucky, Inc.; Galen Health Care, d/b/a Southwest Jefferson Community Hospital; and Galen of Virginia, Inc., f/k/a Humana of Virginia, Inc., Appellees.

Court of Appeals of Kentucky.

Rehearing Denied December 18, 1998.

Discretionary Review Denied by Supreme Court September 15, 1999.


Attorney(s) appearing for the Case

Douglas M. Dowell, Frankfort, for Appellant.

Gary R. Weitkamp, James R. Cox, Mary R. Harville, Louisville, for Appellees.

Before DYCHE, JOHNSON and KNOPF, JJ.


OPINION

DYCHE, Judge.

The Revenue Cabinet (Revenue) of this Commonwealth appeals from an order of the Franklin Circuit Court which affirmed a summary judgment of the Kentucky Board of Tax Appeals. Revenue had assessed almost $3.5 million in sales and use taxes against appellees for the period from October 1, 1987, through August 31, 1991; the assessment was based on appellees' purchase of prescription medications and prosthetic devices and physical...

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