Legal Opinion
Churchill Downs-Latonia, Inc. v. Reeves
Court of Appeals of Kentucky (pre-1976)
Decided June 20, 1944PublishedCited by 3 opinions
1Opinion of the Court
Opinion of the Court by
Chief Justice Fulton
Affirming in part and reversing in part.
Tiie appellant operated two race tracks during the years 1934 and 1935. Pursuant to KS sec. 4223b-7, KRS 137.170, it owed the Commonwealth $205,000 for license taxes, computed at the rate of $2,500 for each day of racing. Instead of paying the taxes the appellant instituted actions to enjoin the collection thereof, contending that the Gross Receipts Act of 1934, Acts 1934, Ex. Sess., c. 25, repealed KS sec. 4223b-7. This court, in City of Louisville v. Churchill Downs, Inc., 267 Ky. 339, 102 S. W. 2d 10, in an…
2Cases cited4 opinions
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- City of Louisville v. Churchill DownsCourt of Appeals of Kentucky (pre-1976) · 1936
- Bigelow v. Reeves, Com'r of RevenueCourt of Appeals of Kentucky (pre-1976) · 1941
- Reeves, Commissioner of Revenue v. TurnerCourt of Appeals of Kentucky (pre-1976) · 1942
3Cited by3 opinions
- Mobil Oil Corp. v. State Tax CommissionSupreme Court of Missouri · 1974
- Commonwealth ex rel. Allphin v. BordersCourt of Appeals of Kentucky · 1954
- Oates, Com'r of Revenue v. BallardCourt of Appeals of Kentucky (pre-1976) · 1945