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News
- Seventy-three Stites & Harbison attorneys honored in "Best Lawyers in America"
- Erica Horn appointed to American Bar Association committees
- Broken promises - The decision of the Kentucky Supreme Court in Miller v. Johnson Controls
- Stites & Harbison attorney Ben Crittenden is recognized for his work in the tax law field
- Seventy-two Stites & Harbison attorneys honored in "Best Lawyers in America"
- Kentucky officials propose measures to slash projected $1 billion deficit and "reform" tax laws during special legislative session and 2010 regular session
- Refunds for Court-Resolved Issues and Retroactive Statutes
- Kentucky to assess penalties on untimely estimated payments and underpayments
- In Jeffersonville courtroom set, mock trials are serious business
- Kentucky legislation deprives taxpayers of interest
- Stites tops the list, ranks as one of the fastest-growing firms in U.S.
- Sixty-three Stites & Harbison attorneys named "Best Lawyers in America"
- The City of Frankfort, Kentucky's Capital Seeks to Impose Tax on Lobbyists and Others Conducting Business in the City
- Fifty-six Stites & Harbison attorneys honored as Best Lawyers
- Erica Horn elected to board of directors of the Kentucky Society of Certified Public Accountants
- Litigation Leader, Vol. 2, No. 1
- Litigation Leader, Vol. 1, No. 3
- Events
As states continue with the most significant budget deficits in recent history, state and local taxing authorities continue to aggressively pursue additional revenue for their jurisdictions through a variety of mechanisms ranging from overly broad interpretations of state statutes and local ordinances to aggressive, unyielding positions in litigation. Our SALT attorneys are the "go-to" people for SALT controversies in Kentucky. With tax expertise, in-depth litigation experience and a well-known presence in Frankfort, Kentucky—the state's capital—we are uniquely positioned to achieve success for our clients. We represent a number of large multi-state, multi-national corporations in complex SALT matters, and routinely and successfully represent many other businesses and individuals as well. We regularly appear before the Kentucky Department of Revenue, Board of Tax Appeals and all levels of the courts regarding state income, sales and use, property, severance and other taxes.
We recently filed a petition for writ of certiorari with the United States Supreme Court seeking reversal of a decision of the Kentucky Supreme Court upholding legislation that retroactively revokes the corporation income tax refund claims owed to approximately twenty-nine (29) corporations doing business in Kentucky. See Johnson Controls, Inc. et al. v. Miller, United States Supreme Court, Case No. 09-981. The total refund claims, including interest, are estimated to exceed $200 million.
Recent engagements
- Assisted client in the natural gas industry in identifying and settling Kentucky tax liabilities (income, sales and use, property, severance and other) for several related entities engaged in complex, multi-million dollar transactions
- Worked with sales tax auditors to achieve $1M+ savings for a manufacturing client on sales and use tax audits
- Identified tax incentives available for $2B coal gasification facility
- Represented numerous clients in their appeal of tangible personal and real property tax assessments resulting in significant savings for clients
Recent presentations and publications
- “Broken Promises - The Decision of the Kentucky Supreme Court in Miller v. Johnson Controls,” LexisNexis Tax Law Center, November 16, 2009
- “Miller v. Johnson Controls, Inc. and the Dangers of Retroactive Tax Legislation,” IPT Income Tax Report, November 2009 (co-authored with Jeff Mullins of American Airlines).
- “DirecTV v. Treesh”, “Kentucky Protest and Appeals Process,” and “Overhaul of Kentucky’s Economic Incentives Legislation,” LexisNexis Tax Law Center, Fall 2009
- “Navigating Roadblocks to State Tax Refunds: Managing Expectations and Cutting a Deal,” Council on State Taxation (“COST”) 40th Annual Meeting, Las Vegas, NV, October 2009
- “Income Tax for Sales Tax Professionals,” Institute of Professionals in Taxation, Sales Tax Symposium, Miami, FL, October 2009
- “Refunds for Court-Resolved Issues and Retroactive Statutes,” IPT Income Tax Report, April 2009
- “The Latest & Greatest State Tax Litigation,” Council on State Taxation (“COST”), Mid-Atlantic Regional State Tax Meeting, Richmond, VA, September 2009 and Cincinnati, OH, June 2009
- “Ask the Experts Panel,” COST, Mid-West Regional State Tax Meeting, Columbus, OH, September 2009
- Co-presenter, “Is this Ethical? Professional Scenarios that Make you Crazy,” Annual Meeting of the Kentucky Society of CPS, June 30, 2009
- “Income Taxation for Kentucky Businesses,” NBI, Lexington, Ky., May 2009
- “Refunds For Court-Resolved Issues and Retroactive Statutes,” ABA/IPT Advanced Income Tax Seminar, New Orleans, La., March 2009
- “Recurring Problems from Tax Modernization — The Monster that Won’t Go Away!” Kentucky State Tax Conference, Kentucky Society of CPAs, Louisville, Ky., January 2009
- “Latest and Greatest State Tax Litigation,” and “Special Report — The SALT Challenges of the Digital Age,” Council on State Taxation, Midwest Regional Conference, Cincinnati, OH, June 2008 and St. Louis, MO, Dec. 2008
- “Agency Issues in Sales & Use Transactions” and “Sales Taxes on Services and Mixed Transaction Issues,” ABA/IPT Advanced Sales Tax Seminar, New Orleans, La., March 11-12, 2008
- “State Attacks on Related Party Transactions — Add Back Statutes and REITs,” ABA/IPT Advanced Income Tax Seminar, New Orleans, La., March 10-11, 2008.
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"Why does a slight tax increase cost you two hundred dollars and a substantial tax cut save you thirty cents?"
- Peg Grant, American Author