United States Sixth Circuit

In an action brought by satellite companies seeking a permanent injunction against provisions recently added to Kentucky's revenue statutes, which afford cable television operators credits and other relief from state taxes assessed against both cable companies and the satellite companies, dismissal of satellite companies' claims is affirmed where there was no constitutional violation with regard to a claim that the credits discriminate against interstate commerce in violation of the Commerce Clause.

Appellate Information

• Decided 05/31/2007
• Published 05/31/2007

Judges

• Before:  BOGGS, Chief Judge;  and MERRITT and MOORE, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Pantelis Michalopoulos, Steptoe & Johnson, Washington, D.C., for Appellants.  Douglas M. Dowell, Office of Legal Services for Revenue, Frankfort, Kentucky, for Appellee.   ON BRIEF:  Pantelis Michalopoulos, Lincoln L. Davies, Mark F. Horning, Steptoe & Johnson, Washington, D.C., Kenneth S. Handmaker, Bradley E. Cunningham, Middleton Reutlinger, Louisville, Kentucky, for Appellants.  Douglas M. Dowell, Laura M. Ferguson, Office of Legal Services for Revenue, Frankfort, Kentucky, for Appellee.  Burt A. Braverman, Timothy P. Tobin, Cole, Raywid & Braverman, Washington, D.C., Jackson W. White, Lexington, Kentucky, for Amicus Curiae.