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MILLER v. JOHNSON CONTROLS, INC.

Nos. 2006-SC-000416-DG, 2007-SC-000819-DG.

296 S.W.3d 392 (2009)

Jonathan MILLER, Secretary of the Finance and Administration Cabinet of the Commonwealth of Kentucky; Commonwealth of Kentucky, Department of Revenue, Appellants/Cross-Appellees, v. JOHNSON CONTROLS, INC.; Security Group, Inc. and Subsidiaries, Including Sargent & Greenleaf, Inc.; Willis North America, Inc. and Affiliates; Bunzl USA, Inc. and Subsidiaries Including Mak-Pak, Inc.; Tredegar Corporation, Inc. and Subsidiaries; Cosmos Broadcasting Corporation and Affiliates, Appellees/Cross-Appellants.

Supreme Court of Kentucky.

Rehearing Denied November 25, 2009.

Attorney(s) appearing for the Case

C. Christopher Trower, Atlanta, GA, Laura Marie Ferguson, Department of Revenue, Office of Legal Services, Frankfort, KY, Counsel for Appellants/Cross-Appellees.

Bruce F. Clark, Erica Lynn Horn, Margaret R. Grant, Roger Benjamin Crittenden, Stites & Harbison, PLLC, Frankfort, KY, Paul H. Frankel, Morrison & Foerster, LLP, New York, NY, Counsel for Appellees/Cross-Appellants.

Thomas J. Luber, Mitzi Denise Wyrick, Wyatt Tarrant and Combs, LLP, Louisville, KY, Counsel for Amicus Curiae, Gannett Satellite Information Network, Inc.; Courier Journal and Louisville Times Co.; Gannett Direct Marketing Services, Inc.; Gannett River States Publishing Corp.; Courier Cellular Corporation; Computer Emporium; Courier Broadway Corp.

Opinion of the Court by Justice NOBLE.

This appeal addresses the constitutionality and application of certain amendments to the corporate tax statutes passed by the General Assembly in 2000 that barred the filing of combined tax returns under the unitary business concept and the issuance of tax refunds related to such a filing, even if by amended return, for the years prior to 1995. The Appellants (and Cross-Appellees) Jonathan Miller, et al., collectively on behalf...

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