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Jennifer S. Smart Jennifer is a member of the Tax and Finance Practice Group, and the State and Local Tax Team Co-Chair. Her practice focus is on state and local tax and governmental affairs.
Education
B.A., Journalism, Louisiana State University, 1981
J.D., Tulane University of Louisiana School of Law, 1985
Admitted to Practice
Louisiana, 1985
Kentucky, 1991
Courts Admitted to Practice
U.S. Supreme Court, 1995
U.S. Court of Appeals for the Fourth Circuit
U.S. Court of Appeals for the Sixth Circuit
United States Tax Court, 2004
Professional Memberships and Affiliations
American Bar Association (Section on Taxation)
Kentucky Bar Association (Section on Tax)
Louisiana Bar Association
Fayette County Bar Association (Women's Bar Section)
Firm Representative - COST (Council on State Taxation)
Firm SALT Team Co-Chair
Member, Government Affairs and Equine Teams
Member, Tax Committee, Kentucky Coal Association
Professional Leadership
Assistant General Counsel and Staff Attorney,
Kentucky Department of Revenue (1993-1998)
Actively involved in the following Kentucky tax cases:
Asworth Corp. v. Dept. of Revenue, Franklin Cir. Ct. Order No. 06-CI-288 (June 14, 2007) (First impression Kentucky case regarding whether non-resident corporate partner without physical presence in Kentucky is subject to Kentucky Corporate Income Tax)
Dept. of Revenue v. St. Andrew Orthodox Church, Kentucky Court of Appeals, 2006-CA-000458 (August 10, 2007) (Petition for Discretionary Review to Supreme Court of Kentucky pending) (Whether real property owned and occupied by a church is exempt from Property Tax where it has leased homes located on the property)
Dept. of Revenue v. Marquette Transportation Co., LLC, McCracken Circuit Court, No. 05-CI-00793 (Dec. 6, 2006); Franklin Circuit Court, No. 05-CI-993 (July 26, 2007) (Consolidated appeals filed in Kentucky Court of Appeals) (2006-CA-002639-MR, 2007-CA-016666-MR and 2006-CA-001722-MR) (Corporate Income and License Tax case involving exclusion of towboat employees' compensation from computation of Kentucky payroll factor for apportionment purposes)
City of Lebanon Junction v. Cellco Partnership, 80 S.W. 3d 761, (Ky. App. 2001) (Case exempting taxpayer from Local Occupational License Tax where it also was subject to Kentucky Public Service Company Tax)
Revenue Cabinet v. Wyatt, 963 S.W. 2d 635 (Ky. App. 1998) (Meaning of an interest in a corporation for Individual Income Tax purposes)
Revenue Cabinet v. St. Ledger, 912 S.W. 2d 34 (Ky. 1995), 942 S.W. 2d 893 (Ky. 1997) (Landmark case involving constitutionality of property taxation of stock)
Revenue Cabinet v. Gaba, 885 S.W. 2d 706 (Ky. App. 1994) (Sales and Use Tax case involving prescription drug exemption)
Revenue Cabinet v. Picklesimer, 879 S.W.2d (Ky. 1994) (Injunction action regarding Revenue Cabinet's removal of Property Valuation Administrator from office)
Amicus curiae representation for the Commonwealth of Kentucky, Revenue Cabinet, in the landmark United States Supreme Court decision in Fulton Corp. v. Faulkner, 516 U.S. 325, 116 S. Ct. 848, (1996) (Case holding that North Carolina's Intangibles Tax scheme violated the Commerce Clause of the United States Constitution)
Represent clients in state and local tax controversies, both before the Kentucky Department of Revenue and in litigation before the Kentucky Board of Tax Appeals, Kentucky circuit courts, the Kentucky Court of Appeals, and the Kentucky Supreme Court
Honors and Awards
Recognized as one of the "Best Lawyers in America" (Taxation) (Woodward/White, Inc.)
Selected to Kentucky Super Lawyers (2007).
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