Appalachian Racing, LLC v. Family Trust Found. of Ky.

Appellants in this case were the Kentucky Horse Racing Commission, the Kentucky Department of Revenue, and eight horse Kentucky racing associations that wished to expand their businesses to include wagering upon historical horse racing. Appellants filed an action for a declaration of rights concerning the operation of mechanical and electronic devices for wagering on previously run horse races, so-called “historical horse racing.” The case ultimately reached the Supreme Court, which held (1) the Commission has the statutory authority to license and regulate the operation of pari-mutuel wagering on historic horse racing; (2) under the present statutory scheme, the Department does not have the authority to tax the wagering upon historical horse races; and (3) whether the licensed operation of wagering on historic horse racing violates the gambling provisions of the Kentucky Penal Code is an issue that depends upon facts not in the record, therefore requiring further proceedings in the circuit court. View "Appalachian Racing, LLC v. Family Trust Found. of Ky." on Justia Law