W. KY COCA-COLA BOTTLING v. REVENUE CABINET

No. 2000-CA-002883-MR.

80 S.W.3d 787 (2001)

WESTERN KENTUCKY COCA-COLA BOTTLING COMPANY, INC., Appellant, v. REVENUE CABINET, Commonwealth of Kentucky; and Kentucky Board of Tax Appeals, Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court August 14, 2002.


Attorney(s) appearing for the Case

John David Cole, Cole, Moore & Baker, Matthew P. Cook, Bowling Green, KY, for appellant.

Douglas M. Dowell, Revenue Cabinet, Commonwealth of Kentucky, Frankfort, KY, for appellee.

Before COMBS, HUDDLESTON and MILLER, Judges.


OPINION

HUDDLESTON, Judge.

With Chief Justice Marshall's famous declaration "the power to tax involves the power to destroy," the United States Supreme Court established the doctrine of federal immunity from state taxation, a principle founded on the Supremacy Clause of the United States Constitution.1 By voluntarily waiving immunity from state taxation in certain instances,...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases