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SAMPLE LEGAL CASES

Directv, Inc. v. Treesh

... direct broadcast satellite (DBS) services (the DBS providers), brought suit in Franklin Circuit Court seeking a declaration that as applied to them the gross receipts tax was preempted by the federal Telecommunications Act of 1996, a provision of which bars local taxation of DBS ...

Hancock v. KENTUCKY BOARD OF TAX APPEALS AND PRESTONSBURG INDUSTRIAL CORPORATION

... K-19361. Therein, the KBTA determined: Under the Kentucky Constitution § 170, in order for real estate to be exempt from taxation the property must belong to a public entity and must be used for public purposes. ... Thus, the Appellant is not exempt from taxation. ...

WISDOM FISHING CAMP, INC. v. Coop

... structures. On July 20, 2007, Wisdom received a Notice of Property Owner Assessment from the Clinton County PVA, assessing Wisdom's improvements and structures for the purpose of state and local property taxation. The ...