Legal Opinion

City of Pikeville v. United Parcel Service, Inc.

Court of Appeals of Kentucky

Decided June 30, 1967PublishedCited by 2 opinions

1Opinion of the Court

PALMORE, Judge.

The City of Pikeville appeals from a judgment enjoining it from attempting to enforce its occupational license tax ordinance against United Parcel Service, Inc., which, according to stipulation, “is an irregular route common carrier by motor vehicle operating in intrastate commerce in Kentucky * * * under the authority of a certificate of public convenience and necessity issued by the Kentucky Department of Motor Transportation” and “is subject to the provisions of Chapter 136 of the Kentucky Revised Statutes in the reporting and payment of franchise and ad va-lorem taxes…

2Cases cited6 opinions

  1. City of Louisville v. SebreeCourt of Appeals of Kentucky (pre-1976) · 1948
  2. City of Pineville v. MeeksCourt of Appeals of Kentucky (pre-1976) · 1934
  3. Meeks Motor Freight, Inc. v. BallardCourt of Appeals of Kentucky (pre-1976) · 1940
  4. Commissioners of the Sinking Fund v. Our Own Deliveries, Inc.Court of Appeals of Kentucky · 1964
  5. Beck v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1934

1 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. City of Lebanon Junction v. Cellco PartnershipCourt of Appeals of Kentucky · 2001
  2. City of Covington v. Cincinnati, Newport & Covington Transportation Co.Court of Appeals of Kentucky · 1974

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