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FINANCE AND ADMIN. CABINET v. BEYER

No. 2004-CA-002598-DG.

193 S.W.3d 755 (2006)

FINANCE AND ADMINISTRATION CABINET, DEPARTMENT OF REVENUE, Commonwealth of Kentucky, Appellant, v. Morris BEYER and Linda Beyer, Appellees.

Court of Appeals of Kentucky.

Case Ordered Published by Court of Appeals May 26, 2006.

Attorney(s) appearing for the Case

Stephen G. Dickerson, Finance and Administration Cabinet, Frankfort, KY, for appellant.

J. Ronald Jackson, Jackson & Page, PLLC, Paducah, KY, for appellees.

Before TACKETT, TAYLOR, and VANMETER, Judges.

OPINION

TAYLOR, Judge.

Finance and Administration Cabinet, Department of Revenue, Commonwealth of Kentucky, (Finance Cabinet) brings this appeal from a November 18, 2004, order of the McCracken Circuit Court affirming a summary judgment of the McCracken District Court which declared Kentucky Revised Statutes (KRS) 138.450(12)(a) and (f) unconstitutional as violative of the equal protection clause of the Fourteenth Amendment of the United States Constitution...

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