Legal Opinion

Commonwealth v. Pendennis Club, Inc.

Kentucky Supreme Court

Decided November 23, 2004No. 2002-SC-0508-DGPublishedCited by 6 opinions

1Opinion of the Court

Opinion of the Court by

Justice LAMBERT.

Under Kentucky law, tax deductions are disallowed for amounts paid to any club that discriminates on the basis of race in its membership practices or in affording full and equal enjoyment of its benefits. The Kentucky Commission on Human Rights (KCHR) seeks a declaration that it has authority to investigate private clubs to determine if they engage in discriminatory conduct in such a manner that members would be prohibited from deducting club payments. We hold that it does. The General Assembly has expressed its intent to enable the KCHR to investigate…

2Cases cited8 opinions

  1. Younger v. HarrisSupreme Court of the United States · 1971
  2. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  3. Roberts v. United States JayceesSupreme Court of the United States · 1984
  4. Boy Scouts of America v. DaleSupreme Court of the United States · 2000
  5. Department of Corrections v. FurrKentucky Supreme Court · 2000

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3Cited by6 opinions

  1. In Re Estate of Wilson, Texas Court of Appeals, 12th District (Tyler)2007
  2. Fletcher v. CommonwealthKentucky Supreme Court · 2005
  3. Fletcher v. CommonwealthKentucky Supreme Court · 2005
  4. Krahwinkel v. Commonwealth Aluminum Corp.Kentucky Supreme Court · 2006
  5. Krahwinkel v. Commonwealth Aluminum Corp.Kentucky Supreme Court · 2006

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