Court of Appeals of Kentucky December 21, 2001, No. 2000-CA-002883-MR (Western Kentucky Coca-Cola Bottling Co. v. Cabinet)

OPINION

HUDDLESTON; Judge.

With Chief Justice Marshall’s famous declaration “the power to tax involves the power to destroy,” the United States Su*789preme Court established the doctrine of federal immunity from state taxation, a principle founded on the Supremacy Clause of the United States Constitution.