Erica L. Horn - Stoll Keenon Ogden PLLC

Erica L. Horn

Listed in Best Lawyers since 2013
Phone: 859-231-3037

Erica serves as Counsel to the Firm in Stoll Keenon Ogden's Lexington office. She is a member of the State & Federal Tax Practice. She has represented Kentucky, multistate and multinational companies in matters before the Kentucky Department of Revenue, the Kentucky Board of Tax Appeals and the state and federal trial and appellate courts of Kentucky. She also has represented clients with regard to a variety of state taxes including income, sales and use, property and severance. For her many legal accomplishments, Erica is is listed in The Best Lawyers in America®. She is a frequent speaker on state and local tax topics. She has spoken across the United States at numerous conferences presented by the ABA Section of Taxation, Council on State Taxation (“COST”), Institute of Professionals in Taxation (“IPT”) and others.

Since 1985, Erica has been a licensed CPA. She is a practitioner member of COST and a member of IPT, the American, Kentucky and Fayette County Bar Associations, and the Kentucky Society of Certified Public Accountants. Erica was highlighted as the “Featured Member” in Issue 3 of the 2012 Kentucky CPA Journal. Erica was appointed by Governor Steve Beshear to serve on the boards of directors of the Kentucky Higher Education Assistance Authority, Kentucky Higher Education Student Loan Corporation, and Kentucky Affordable Prepaid Tuition. She is the Chair of those agencies’ Finance and Audit Committees. Also, she is co-founder of Faith Feeds of Kentucky, Inc., a non-profit, 501(c)(3) corporation that gathers excess fresh produce and delivers it to individuals and families that are hungry or are otherwise without access to fresh food.

Transylvania UniversityBA 1983University of Kentucky College of LawJ.D. 1990
American Bar Association, Section of Taxation, Professional Services Committee; State and Local Tax Committee, Executive CommitteeAmerica Bar Association/Institute of Professionals in Taxation, Advanced Income Tax SeminarKentucky Society of Certified Public AccountantsKentucky and Fayette County Bar AssociationsCouncil on State TaxationInstitute for Professionals in TaxationKentucky Higher Education Assistance Authority, Kentucky Higher Education Student Loan Corporation, Kentucky Affordable Prepaid TuitionFaith Feeds of Kentucky, Inc.

Case History

Miller v. Johnson Controls, Inc., 296 S.W.3d 392 (Ky. 2009), cert. denied, __ U.S. __, 130 S. Ct. 3324, 176 L. Ed. 2d 1240 (2010). — This case involved refund claims of approximately $200M for a class of approximately 35 taxpayers.  The question presented was whether the Kentucky General Assembly could enact legislation that revoked the taxpayers' right to refund claims with a period of retroactivity of six to nine years.  The Kentucky Supreme Court upheld the retroactive legislation when it reversed the Kentucky Court of Appeals.  Despite multiple amicus briefs being filed in support of the taxpayers, the United States Supreme Court denied the taxpayers petition for writ of certiorari.
BellSouth Telecomms., Inc. v. Farris, 542 F.3d 499, 2008 FED App. 0343P (6th Cir. 2008). — In this case, the Kentucky General Assembly had enacted statutes changing Kentucky's long-standing methodology of taxing telecommunication carriers.  As part of the legislation, the carriers were prohibited from stating on the customers' bills that the new charge was for cost recovery of the taxes imposed.  The District Court for the Eastern District of Kentucky held that the ban abridged the First Amendment rights of the carriers.  The Sixth Circuit upheld the determination of the District Court.
Marcus & Millichap Real Estate Investment Brokerage Company v. Skeeters, 395 F. Supp. 2d 541 (W. D. Ky. 2005). — The Kentucky Real Estate Commission was applying Kentucky's statutes in a manner to prohibit out-of-state real estate brokers from doing business in Kentucky.  The District Court for the Western District of Kentucky held that the Commission's application of the statutes was unconstitutional because it violated the Commerce Clause of the United States Constitution.
GTE and Subsidiaries v. Revenue Cabinet, 889 S.W. 2d 788 (Ky. 1994). — The Kentucky Supreme Court upheld the right of multistate corporations to file unitary, combined corporation tax returns pursuant to Kentucky’s apportionment statutes, KRS 141.120, which was patterned after the UDITPA apportionment statutes.

Client Comments

"Erica really knows Kentucky's state and local tax issues. She understands the client's needs and relates well to us accountant types."

"Erica Horn is one of our main contacts at Stites and is always extremely responsive to our requests. She looks for ways to provide EQT with valuable tax advice concerning our business operations in Kentucky. "

-Tom Quinlan
Director of Tax
Equitable Resources, Inc.

Office Location

300 West Vine Street, Suite 2100
Lexington, KY 40507-1801
United States

Practice Areas

Commercial Litigation
Litigation and Controversy - Tax
Tax Law

Other Information

Gender: Female