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COMM. OF KY. v. INTERSTATE GAS SUPPLY

2016-SC-000281-DG.

554 S.W.3d 831 (2018)

COMMONWEALTH of Kentucky, Finance and Administration Cabinet, Department of Revenue, Appellant v. INTERSTATE GAS SUPPLY, INC., FOR the USE AND BENEFIT OF TRI-STATE HEALTHCARE LAUNDRY, INC., Appellee.

Supreme Court of Kentucky.

Rehearing Denied September 27, 2018.

Attorney(s) appearing for the Case

COUNSEL FOR APPELLANT: Douglas M. Dowell , Kentucky Department of Revenue, Office of Legal Services for Revenue.

COUNSEL FOR APPELLEE: Timothy Joseph Eifler , Stephen A. Sherman , Louisville, Stoll Keenon Ogden PLLC.

Section 170 of the Kentucky Constitution provides in part that "[t]here shall be exempt from taxation ... institutions of purely public charity." This case requires us once again to consider the scope of this "public charity" exemption, and more specifically to decide whether it relieves a qualifying charitable...

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