Kentucky

CONTACT INFORMATION

Name: 
Mark F. Sommer
Title: 
Member & Chair, Tax and Finance Practice Group
Company: 
Greenebaum Doll & McDonald PLLC
Company Website: 
Visit our website
Address: 
3500 National City Tower
Address: 
101 South Fifth Street
City: 
Louisville
State: 
Kentucky
Zip: 
40202
Telephone: 
502-587-3570
Fax: 
502-540-2165
| Send E-mail |

RECENT CASES

Recent Cases: 

 

Successfully counseled and advocated in hundreds of federal, state and local tax controversy and planning matters, both administratively and in litigation, involving multiple types of businesses, trusts and individual taxpayers wherein collectively hundreds of millions of dollars were at risk.  Actively involved in the following landmark Kentucky tax cases:
·         AT&T Corporation v. Finance Cabinet, Case No. 08-CI-01272 (Jefferson Cir.Ct., 2008), reversing Order No. K-19978 (KBTA Jan. 4 2008) (first impression issue on composition of consolidated return group)
·         Revenue Cabinet (n/k/a Finance and Administration Cabinet, Department of Revenue) v. Asworth Corp. (n/k/a Asworth, LLC, et al.), Case No. 06-CI-00288, (Franklin Ct. Div. II, 2007) affirming in part Order No. K-19449 (KBTA 2008) 2006 Ky. Tax LEXIS 63 (first impression case on corporation income tax Nexus standard) 
·         St. Andrew Orthodox Church, Inc. v. Thompson, Case Nos. 2006-CA-000305-MR & 2006-CA-000458-MR (2007 Ky. App. LEXIS 260) (first impression case on a constitutional amendment exempting property of religious institutions)
·         Monumental Life Ins. Co. v. Department of Revenue, 201 S.W.3d 500 ( Ky. App. 2007) (first impression case on duty of administrative agency to preserve administrative record)
·         General Electric Co. v. Jefferson County PVA, Order No. K-18745, File No. K-01-S-332, 2002 Ky. Tax LEXIS 331; 338 (KBTA October 8, 2002) (largest manufacturing plant real property tax valuation case tried in Kentucky)
·         Louisville Forge & Gear Works, LLC v. Scott County, Order No. K-17821, 2000 WL 261142 (KBTA 2000) (first impression ad valorem tax case on "value in use" standard)
·         Inland Container Corporation v. Mason County Board of Education, 6 S.W.3d 374 (Ky. 1999) (lead case on ability to recover tax overpayment from local taxing authorities)
·         Herschel St. Ledger, et al., v. Revenue Cabinet , 912 S.W.2d 34 (Ky. 1995) & 942 S.W.2d 893 (1997) (constitutionality of ad valorem intangibles tax exemption on corporate stock)
·         GTE and Subsidiaries v. Revenue Cabinet, 889 S.W.2d 788 (Ky. 1995) (lead case affirming use of unitary method of corporate filing)
·         Joy Technologies, Inc. v. Revenue Cabinet, 838 S.W.2d 406 (Ky. App. 1992) (nationwide first impression case on application of sales tax to labor in component exchange program)
 

 

SPEECHES & PUBLICATIONS

Speeches & Publications: 


·         Kentucky Correspondent for Tax Analysts Publishing Co.'s weekly taxation publication, State Tax Notes, 1992 [inception]-Present

·         Selected by CCH Publishing to be the initial contributor to its "Practitioner Comment" program for CCH's Kentucky State Tax reporter
·         Kentucky correspondent for CCH Publishing's E-Commerce Tax Alert
·         Editor, CCH Publishing's Guidebook to Kentucky Taxes, 2002 [inception] edition-Present)
PROFILE

 

Mark is Chair of the firm's Tax and Finance Practice Group. His areas of practice concentration are state, local and federal taxation, civil and criminal tax controversy/litigation and business law, economic development/incentives, governmental affairs and bankruptcy taxation.