Jennifer S. Smart - Stoll Keenon Ogden PLLC

Jennifer S. Smart

Listed in Best Lawyers since 2008
Phone: 859-231-3619

Jennifer serves as Counsel to the Firm in Stoll Keenon Ogden's Lexington Office. She is a member of the State & Federal Tax Practice. She focuses her practice on handling state and local tax matters for corporate and individual clients across a wide variety of industries, including coal, manufacturing, and retail companies. She has experience with administrative proceedings before the Kentucky and Tennessee Departments of Revenue, and has extensive experience in litigation before the Kentucky Board of Tax Appeals and all levels of the judicial system of Kentucky. Jennifer also handles government relations work on behalf of her clients. She performs legislative bill tracking and monitoring, ensuring that her clients have critical information about state and local tax changes that will affect them. Jennifer is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell®. She is listed in The Best Lawyers in America® in the areas of Litigation and Controversy-Tax. She is a member of the Kentucky Coal Association’s Tax Committee, as well as the Council on State Taxation. She has been recognized as a Kentucky Super Lawyer for six years and was rated one of the “Top 25 Women Attorneys in Kentucky” in the 2010 Kentucky Super Lawyers. She received her J.D. from Tulane University and is licensed to practice in Kentucky, Louisiana and Tennessee

Louisiana State UniversityTulane UniversityJ.D. 1985
American Bar Association, Section of TaxationKentucky Bar Association, Section on TaxTennessee Bar AssociationLouisiana Bar AssociationFayette County Bar Association (Women’s Bar Section)Council on State TaxationKentucky Coal Association, Member, Tax CommitteeAmerican Bar Association Property Tax DeskbookLeadership Lexington

Case History

Tractor Supply Company v. Dep’t of Revenue, Finance and Admin.Cabinet, Order No. K-20813 (May 19, 2010) — Kentucky Sales and Use Tax case holding that taxpayer’s self-created forms were valid exemption and resale certificates
Asworth, LLC, et al (f/k/a Asworth Corp.) v. Dep’t of Revenue, Finance and Admin. Cabinet (f/k/a Revenue Cabinet, Commonwealth of Kentucky) — ,File Nos. K00-R-31, K02-R-30, K02-R-31 and K02-R-32, Order No. K-19449 (KBTA Jan 27, 2006), Civil Action No. 06-CI-288 (Franklin Cir. Ct., Div. II; Jun. 14, 2007), Nos. 2007-CA-002549 & 2008-CA 000023 (Ky. App. Nov. 20, 2009), review denied, No. 2009-SC-00816 (Ky. Aug. 18, 2010), cert. denied (U.S. Jan. 24, 2011), pet. for rehearing denied (U.S. Mar. 21, 2011)  First impression Kentucky case involving questions of Corporate Income Tax nexus and apportionment for flow-through entities.
Freeman v. St. Andrew Orthodox Church, Supreme Court of Kentucky, 294 S.W.3d 425 (2009) — First impression case holding that real property owned and occupied by a church is exempt from Property Tax, but leased homes located on the property are subject to Property Tax
Dept. of Revenue v. Marquette Transportation Co. Inc., Kentucky Court of Appeals, No. 2006-CA-002639-MR (April 3, 2009) — (unpublished) Corporate Income and License Tax case holding that towboat employees’ compensation should be excluded from computation of taxpayer’s payroll factor for Kentucky tax purposes

Revenue Cabinet v. Gaba, 885 S.W.2d 706 (Ky. App. 1994) — Sales and Use Tax case involving prescription drug exemption

Office Location

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

Practice Areas

Litigation and Controversy - Tax