1. Home
  2. Browse Decisions
  3. S.W.3d
  4. 398 S.W.3d
  5. 398 S.W.3d 446 (2013)
 

DEPT. OF REVENUE v. HEALTH SYSTEM, INC.

Nos. 2010-CA-001086-MR, 2010-CA-001159-MR, 2010-CA-001181-MR.

398 S.W.3d 446 (2013)

COMMONWEALTH of Kentucky, FINANCE AND ADMINISTRATION CABINET, DEPARTMENT OF REVENUE, Appellant v. SAINT JOSEPH HEALTH SYSTEM, INC.; Constellation New Energy-Gas Division, LLC; and Board of Education of Fayette County, Kentucky, Appellees and Saint Joseph Health System, Inc., Cross-Appellant v. Board of Education of Fayette County, Kentucky; Commonwealth of Kentucky, Finance and Administration Cabinet, Department of Revenue; and Constellation New Energy-Gas Division, LLC, Cross-Appellees and Board of Education of Fayette County, Cross-Appellant v. Commonwealth of Kentucky, Finance And Administration Cabinet, Department of Revenue; and Constellation New Energy-Gas Division, LLC; And Saint Joseph Health System, Inc., Cross-Appellees.

Court of Appeals of Kentucky.

January 18, 2013.

Attorney(s) appearing for the Case

Bethany Atkins Rice (argued), Frankfort, KY, for Appellant/Cross-Appellee, Commonwealth of Kentucky, Finance and Administration Cabinet, Department Of Revenue.

Jay E. Ingle (argued) and Jeffrey J. Yost , Lexington, KY, for Appellee/Cross-Appellant/Cross-Appellee, Saint Joseph Health System, Inc.

Erica L. Horn , and R. Benjamin Crittenden (argued), Frankfort, KY, for Appellee/Cross-Appellee, Constellation New Energy-Gas Division, LLC.

Kara Read Marino (argued), Lexington, KY, for Appellee/Cross-Appellee/Cross-Appellant, Board of Education of Fayette County, Kentucky.

Before ACREE and WINE, Judges; LAMBERT, Senior Judge.

OPINION

LAMBERT, Senior Judge:

In this appeal and two cross-appeals, we are asked to interpret and apply Kentucky's utility gross receipts license tax ("utility tax"), a mechanism for funding schools authorized by KRS 160.593 and KRS 160.613 et seq., and the exemption for institutions of purely public charity found in Section 1702 of the Kentucky Constitution. Specifically, we are asked to determine whether: (1...

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