Ben Crittenden

Education

• J.D., University of Kentucky College of Law, Lexington, Kentucky, 2002 Honors: Order of the Coif, Journal of Natural Resources and Environmental Law, CALI Awards for Highest Grade in Business Associations, Corporate Finance, Basic Uniform Commercial Code, Evidence, Federal Courts and International Law
• B.A., Transylvania University, Lexington, Kentucky, 1999 Honors: Magna Cum Laude, Phi Alpha Theta History Honorary Society

Honors and Awards

• Super Lawyers®, Kentucky, Category: Administrative Law, 2021

Associations and Memberships

• Member of Kentucky Chamber of Commerce’s Competitiveness Policy Council
• Frequent presenter on Kentucky state and local tax issues at conferences sponsored by the Council on State Taxation, Institute of Professionals in Taxation, National Business Institute, and Kentucky Society of CPAs

Classes/Seminars Taught

• Presenter and Author, NBI, Inc. – “Evaluating Boundary Evidence” and “Conservation Easements,” 2015

Published Works

• “Judicial Review of Administrative Decisions,” Kentucky Civil Practice After Trial (3d. Ed. 2011) (Co-Author)
• Symposium Edition Editorial Board: The State and Local Tax Lawyer (American Bar Association Publication)

Representative Cases

• Commonwealth v. Roanoke Cement Company, LLC, 443 S.W.3d 1 (Ky. App. 2014) – Represented limestone quarry in successfully obtaining mineral severance tax refund concerning out-of-state sales credit.
• Commonwealth of Kentucky v. AutoZone Development Corp., 2007 Ky. App. Unpub. LEXIS 1130 (Ky. App. Oct. 12, 2007) – Represented retailer in successfully protesting Kentucky Income Tax assessment based on taxpayer’s structure as a REIT.
• Sprint Communications, L.P. v. Department of Revenue, Franklin Circuit Court, Case No. 14-CI-00773 – Represented telecommunications provider in successful negotiations of alleged sales tax liability involve application of resale exemption to access charges to other providers.
• Board of Education of Fayette County v. Apple, Inc., Fayette Circuit Court, Case No. 10- CI-05732 – Represented retailer in successful negotiations of occupational license fee obligations based on physical presence within Fayette County.
• Commonwealth v. St. Joseph Health Sys., Inc., 398 S.W.3d 446 (Ky. App. 2013) – Represented natural gas company in litigation concerning applicability of utility gross receipts license tax on sales made to non-profit hospital.
• Application of South Shore Water Works Company for an Order Approving Transfer of Ownership and Control, Kentucky P.S.C. Case No. 2012-00476 – Represented water company in proceeding that obtained regulatory approval for asset sale to municipality.
• Grayson Electric Cooperative Corp. v. Kentucky Public Service Commission, Kentucky Court of Appeals, Case No. 2015-CA-00805 – Represented electric utility before the Public Service Commission and Franklin Circuit Court in successful boundary dispute against another electricity provider.
• Application of Windstream Kentucky East, LLC and Windstream Kentucky West, LLC, Kentucky P.S.C. Case No. 2014-00283 – Represented telecommunications provider in action to obtain regulatory approval to transfer real estate assets into REIT.
• Secretary of Labor v. Winner’s Choice Bowstrings, LLC, Kentucky Occupational Safety and Health Review Commission, Case No. 5223-14 – Defended manufacturer against OSHA citations and negotiated a favorable resolution.
• National Vision, Inc., Kentucky Board of Optometric Examiners Complaint Proceeding –Secured dismissal of complaint against optometrist regarding alleged violation of law requiring separation of eye examinations and eyeglass sales.
• InforMed, Kentucky Board of Hairdressers and Cosmetologists – Represented online continuing education provider in successful appeal of one-year suspension of from providing services in Kentucky.
• UBS AG v. Nivison, Franklin Circuit Court, Case No. 08-CI-1336 – Represented financial services company in action to recover funds mistakenly transferred to customer and negotiated a favorable resolution.
• In the Matter of the Application of Cook and Reeves Wheelchair Transportation, Inc., Kentucky Transportation Cabinet, Department of Vehicle Regulation Docket No. 14-073 – Represented transportation company in successful adversary proceeding to obtain certificate to operate.
• Guardian Angel Staffing Agency, Inc. v. Commonwealth, 2015 Ky. App. Unpub. LEXIS 446 (Ky. App. June 19, 2015) – Representing medical staffing company in successful defense of a bid protest appeal brought by a competitor.

Past Employment Positions

Prior to joining Morgan and Pottinger, Ben was a law clerk to Chief Judge Karl S. Forester of the U.S. District Court for the Eastern District of Kentucky and later worked in the government and regulatory affairs practice group with one of Kentucky’s largest law firms.