Related Information
Education
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University of Kentucky College of Law
J.D., cum laude, 2002
Order of the Coif; Journal of Natural Resources and Environmental Law, Outstanding Staff Member, 2000-01; CALI Awards in Federal Courts, International Law, Basic Uniform Commercial Code, Evidence, Corporate Finance and Business Associations; Class of 1949 Scholarship, 2001-02; Chancellor's Scholarship, 2000-01; Joel V. Williamson Scholarship, 1999-2000
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Transylvania University
B.A., magna cum laude, 1999
History
Phi Alpha Theta History Honorary Scholar; Dean's Recognition Scholarship, 1995-99; Phi Kappa Tau Fraternity
Admissions
Kentucky
Service Areas
- Alternative Dispute Resolution
- Appellate Advocacy
- Business Litigation
- Commercial Disputes - Contracts and Business Torts
- Government and Regulatory Litigation
- State and Local Tax
- Administrative Law
- Taxation
Industry Experience
- Energy
- Telecommunications
- Utilities / Infrastructure
Memberships
- American Bar Association
- Kentucky Bar Association
- Franklin County Bar Association
Ben Crittenden represents business entities in state and local tax controversies and administrative litigation with the Kentucky Department of Revenue and local taxing jurisdictions. Ben's experience includes matters involving corporate income tax, sales and use tax, coal and mineral severance tax, utility gross receipts license tax, telecommunications gross revenue tax, property tax, and occupational license tax.
Ben also represents business entities with a variety of state and local regulatory matters. He regularly appears before the Kentucky Public Service Commission on behalf of electric, telecommunications, and water utilities. He has also recently appeared before numerous state courts, administrative agencies and professional licensing boards in litigation involving government entities.
Representative Matters
- Successfully defended a real estate investment trust against a Kentucky income tax assessment and obtained a ruling from the Kentucky Court of Appeals that the REIT qualified for the dividends paid deduction. Commonwealth v. Auto Zone Dev. Corp., 2007 Ky. App. LEXIS 401 (October 12, 2007)
- Responsible for appellate briefing in litigation over the constitutionality of a Kentucky statute that retroactively deprived certain taxpayers of income tax refund claims. Miller v. Johnson Controls, Inc., 296 S.W.3d 392 (2009), cert. denied, 2010 U.S. LEXIS 4206 (May 24, 2010)
- Representing heavy equipment retailer in litigation over the retailer's obligations with respect to acceptance of sales tax exemption certificates. Whayne Supply Co., v. Commonwealth, Kentucky Board of Tax Appeals, File No. K08-R-22
- Defending a trial court's decision that a natural gas marketing company is not a "utility" for purposes of Kentucky's Utility Gross Receipt License Tax. Commonwealth v. Saint Joseph Health System, Kentucky Court of Appeals, Case No. 2010-CA-001086 (and related cases)
Professional Activities and Recognitions
- Presenter at numerous Council on State Taxation regional conferences. Recent presentations include:
- "Applying Old Rules to New Technology - An Update on Taxation of Digital Goods & Services," and "Discussion of Significant State Tax Litigation Around the Country," Cincinnati, Ohio, August 2010
- "The Empire Strikes Back—The Long Reach of the States for Revenue," St. Louis, Missouri, December 2009
- "Refunds for Court-Resolved Issues and Retroactive Statutes," Richmond, Virginia, September 2009
- Symposium Edition Editorial Board: Tax Lawyer—State and Local Tax Edition and The State and Local Tax Lawyer (ABA Publication)
- LexisNexis Notable Newcomer in State and Local Tax, 2009
Before Stites & Harbison
Prior to joining Stites & Harbison, Ben was a law clerk to Chief Judge Karl S. Forester of the U.S. District Court, Eastern District of Kentucky.
Besides Stites & Harbison
Ben enjoys spending time with his wife and newborn daughter, running, and watching sports on television (often in the middle of the night as he tries to convince his daughter to sleep).