DAVIS v. DEPT. REV. OF FIN. & ADMIN. CAB.

No. 2004-CA-001940-MR.

197 S.W.3d 557 (2006)

George W. DAVIS and Catherine V. Davis, Appellants, v. DEPARTMENT OF REVENUE OF THE FINANCE AND ADMINISTRATION CABINET, Commonwealth of Kentucky (Formerly Commonwealth of Kentucky, Revenue Cabinet) and Commonwealth of Kentucky Finance and Administration Cabinet, Appellees.

Court of Appeals of Kentucky.

Discretionary Review Denied by Supreme Court August 17, 2006.


Attorney(s) appearing for the Case

Irvin D. Foley, David W. Gray, Anthony Raluy, Louisville, KY, John R. Wylie, Chicago, IL, for Appellants.

Douglas M. Dowell, Frankfort, KY, for Appellees.

Before BARBER, MINTON, and TAYLOR, Judges.


OPINION

MINTON, Judge.

I. INTRODUCTION.

George and Catherine Davis appeal from the Jefferson Circuit Court's grant of summary judgment in favor of the Department of Revenue of the Finance and Administration Cabinet for the Commonwealth of Kentucky ("the Department"). Because we find that Kentucky's tax on the income derived from bonds issued outside Kentucky violates the Commerce Clause of the United States Constitution, we vacate and remand...

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