Source: https://www.skofirm.com/practice/tax/
Timestamp: 2019-04-22 14:34:52+00:00

Document:
Stoll Keenon Ogden's Tax practice advises businesses and individuals on all aspects of local, state and federal taxation, including tax planning, audits, administrative hearings and trials.
Our seasoned attorneys are dedicated to the individual needs of each client, and we work as a team to resolve the often complicated and intimidating tax issues that individuals and businesses face. Several of our tax attorneys have been recognized by The Best Lawyers in America for Tax Law.
Successfully represented several coal companies in an appeal of personal property tax assessment thereby reducing their taxes due by $4 million.
Successful resolution in 2016 of litigation before Kentucky Claims Commission reducing real property tax assessments issued to thoroughbred race track.
Successful resolution in 2016 of tangible personal property tax assessments issued by Kentucky Department of Revenue on computer software and equipment.
Worked with the Kentucky Department of Revenue in 2016 and the landfill industry regarding repeal of the public service company tax on landfills and enactment of a new landfill property tax statutory and regulatory scheme.
Successfully resolved tangible property tax litigation before the Kentucky Claims Commission for a telecommunications company in 2017.
Successful resolution in 2017 of coal severance tax assessments issued by Kentucky Department of Revenue against coal company.
Successful resolution in 2016 of litigation before Kentucky Board of Tax Appeals reducing public service company tax assessments issued to landfill companies.
Successfully defended client against limited liability entity tax assessment resulting in assessment being set aside.
Successfully defended audit assessments of corporation income tax resulting in $500,000 refund for client.
Successfully defended clients against sales and use tax audit assessments saving clients in excess of $3 million.
Assisted taxpayer in obtaining multi-million dollar reduction in local property taxes.
Berger Family Real Estate, LLC v. City of Covington, et al., 464 S.W.3d 160 (Ky. App. 2015). Holding that the City of Covington, Kentucky’s decision to circulate a petition to form a management decision was not actionable until the requisite signatures were obtained and the City acted on the petition.
Campbell County Library Board of Trustees v. Charlie Coleman, et al; Kenton County Library Board of Trustees v. Garth Kuhhein, 475 S.W.3d 40 (Ky. App. 2015); (separate cases decided together) Holding library districts formed by petition when setting ad valorem (property) tax rates are governed by H.B. 44 but are limited by KRS 173.790 if they seek to set a rate that will raise revenue by more than four percent over the prior year.
Negotiated settlement in sales tax protest for chemical company reducing assessment by several millions of dollars.
Successful resolution in 2015 of litigation before Kentucky Board of Tax Appeals reducing assessments imposed upon purchases of computer software used in the electric utility industry.
Successful resolution in 2016 of litigation before Kentucky Board of Tax Appeals reducing assessments against telecommunications companies by over $3 million.
Successful resolution in 2016 of assessments issued by Kentucky Department of Revenue against telecommunications companies by $17.5 million.
Virgin Mobile USA, L.P. v. Commonwealth of Kentucky ex rel. Commercial Mobile Radio Service Emergency Telecommunications Board v. Virgin Mobile USA, L.P., 448 S.W.3d 241 (Ky. 2014) Holding that CMRS service charges did not apply to prepaid wireless telecommunications prior to July 2006.
Caterpillar Inc. v. Indiana Dept. of State Revenue, 15 N.E.3d 1269 (Ind. 2014). Holding that Ind. Code § 6-3-2-12 did not authorize Caterpillar to deduct foreign dividends when calculating a net operating loss and such denial did not violate the dormant Commerce Clause of the U.S. Constitution.
American Express Travel Related Services Company, Inc. v. Commonwealth of Kentucky, Kentucky Department of Treasury, et al., 730 F.3d 628 (6th Cir. 2013) Holding that the provisions of the 2008-2010 Executive Branch Budget Bill and subsequent legislation purporting to reduce the presumptive abandonment period for traveler’s checks from 15 years to seven years applied only to checks issued after their enactment but did not violate the Commerce Clause of the U.S. Constitution.
Department of Revenue, Finance and Administration Cabinet v. Cox Interior, Inc., 400 S.W.3d 240 (Ky. 2013) Holding that a taxpayer’s failure to protest the Department of Revenue’s assessment of tangible personal property taxes does not bar a taxpayer from later seeking a refund of overpaid taxes pursuant to KRS 134.590 (amicus curiae participation).
Dept. of Revenue v. Timothy J. Eifler, 436 S.W.3d 530 (Ky. App. 2013) Holding the Department of Revenue was required by the Kentucky Open Records Act to disclose the names, addresses and dates of registration of all taxpayers registered for the utility gross receipts license tax for schools and rejecting claim that such disclosure is protected by the taxpayer confidentiality provisions of KRS 61.878(1)(l), 131.190(1)(a) and 131.081(15).
Successfully represented a provider of utility services in an appeal of a utility gross receipts license tax assessment that reduced their liability by $2.5 million.
Successfully represented taxpayer in refund suit based on unitary income tax filing.
Successfully defended an auto parts manufacturer in a sales and use tax audit that saved the company in excess of $5 million.
Successfully negotiated and implemented incentive packages for a variety of projects involving state income and local occupational tax credits and wage assessments under the Kentucky Business Investment Act program; sales and use tax refunds under the Kentucky Enterprise Initiative Act and Tourism Development Act programs; an up to 30-year state and local ad valorem (property) tax abatement; state grants under the Economic Development Bond and Community Development Block Grant programs; local grants of developable land and credits and power purchase credits and grants from the Tennessee Valley Authority.
Two $19 million hydroponic greenhouse facilities.
$35 million bourbon distillery and related visitors’ center.
$120 million bourbon maturation warehouse project.
$60 million bourbon distillery expansion and related visitors’ center.
$123 million tobacco manufacturing and processing facility.
$193 million cast iron foundry facility.
$120 million steel manufacturing plant.
Multiple $50+ million distribution center projects.
SKO acted as counsel for a 175,000-member plaintiff class in U.S. District Court to challenge sales tax collection on broadband Internet access services provided by incumbent local exchange carrier. The Court approved settlement agreement in August 2007 that provided class members full refunds of overpayments plus interest, totaling $8.2 million. Clark v. BellSouth Telecommunications, Inc., 461 F.Supp.2d 541 (W.D. Ky. 2006).
City of Bowling Green v. Hotels.com, L.P., et al., 357 S.W.3d 531 (Ky.App. 2011) Holding that the City of Bowling Green, Kentucky’s local transient room license taxes did not apply to online travel companies.
Louisville/Jefferson County Metro Govt., Lexington-Fayette Urban County Government et al. v. Hotels.com, L.P., et al., 590 F.3d 381 (6th Cir., Dec. 22, 2009) (Holding that Kentucky local transient room license taxes did not apply to online travel companies and upholding dismissal of putative class action by Metro Government and LFUCG, on behalf of themselves and a class consisting of all local Kentucky governments levying transient room taxes).
Obtained a ruling that applies the doctrine of sovereign immunity to sheriffs and county clerks in action for failure to properly assess and collect ad valorem (property) taxes.
Determined the statutory time requirements governing adoption of local ad valorem (property) tax rates.
Holding that taxpayers may bring a class action to obtain ad valorem (property) tax refunds.
Holding that taxpayers may bring a class action to obtain Kentucky specific property tax refunds under common law).
Determined the extent of right to refund of overpaid local occupational license taxes under common law.
Holding that sovereign immunity otherwise enjoyed by sheriffs has been statutorily waived.
Participation in action holding customer courtesy cars could not be registered under a U-Drive-It permit.
Expanding scope of taxpayers subject to the Indiana financial institutions tax and exempt from Indiana gross income tax, Indiana adjusted gross income tax and Indiana supplemental net income taxes.
Affirming Ky. Board of Tax Appeals holding charges for materials, repair parts and replacements parts used in re-fitting and repair of prosthetic limbs and other devices exempt from Kentucky sales and use taxes.
Holding Transportation Cabinet cannot remove a vehicle from the U-Drive-It program and assess Kentucky motor vehicle usage tax without first voiding taxpayer’s U-Drive-It permit.
Agricultural Services and the Indiana Unemployment Compensation Act: When is an Agribusiness not an Agribusiness?
When Farmland Becomes Commercial Property How Should the Land Be Valued in the “In-Between” Time? The Kentucky Department of Revenue Weighs In.
When is a Statutory Amendment a “Clarification” versus a “Substantive” Change?
Two Administrative Agencies – To Whom is the Deference to be Given – Board of Tax Appeals or Department of Revenue?
Is machinery held in inventory under a floor-plan financing arrangement exempt from local tangible personal property tax?
Will Kentucky Local Governments’ Use of New Methods to Fund 911 Services Survive Judicial Challenge?
Tax Tinkerization – $100M, Really?
Retroactive Tax Legislation: Where’s the Modesty?
Analysis: What is the Fiscal Cliff?

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