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LWD EQUIPMENT, INC. v. REVENUE CABINET

No. 2002-SC-0329-DG, 2003-SC-0318-DG.

136 S.W.3d 472 (2004)

LWD EQUIPMENT, INC., and LWD, Inc. Appellants/Cross-Appellees, v. REVENUE CABINET, Commonwealth of Kentucky, Appellee/Cross-Appellant.

Supreme Court of Kentucky.

June 17, 2004.

Attorney(s) appearing for the Case

C. Christopher Trower, Atlanta, GA, John B. Baughman, Hazelrigg and Cox, Frankfort, Counsel for Appellants.

Thomas J. Hodge, Division of Legal Services, Department of Law, Revenue Cabinet, Frankfort, Counsel for Appellee.

Opinion of the Court by Justice WINTERSHEIMER.

This appeal and cross-appeal are from an opinion of the Court of Appeals which affirmed in part and reversed in part a decision and order of the Franklin Circuit Court that had reversed an order of the Board of Tax Appeals that had ruled against LWD Equipment, Inc., and LWD, Inc., collectively LWD, unless otherwise noted.

This matter involves a procedural question and...

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