Legal Opinion
City of Louisville v. Churchill Downs
Court of Appeals of Kentucky (pre-1976)
Decided May 5, 1936PublishedCited by 13 opinions
1Opinion of the Court
Opinion op the Court by
Stanley, Commissioner—
Affirming in part and reversing in part.
The General Assembly at its 1932 session, amending- and re-enacting a previous law, provided that a person, firm, association, or corporation engaged in the business of conducting a race track shall pay a stipulated sum each day upon which races are run as a license tax. Chapter 153, Acts of 1932 (section 4223b-l et seq., Kentucky Statutes, 1933 Supplement).
The appellee, Churchill Downs, Inc., conducts a race track in Louisville and under the provisions of the foregoing act paid $2,500 a day license. It…
2Cases cited14 opinions
- Commonwealth v. Kentucky Jockey ClubCourt of Appeals of Kentucky (pre-1976) · 1931
- Pullman Co. v. KnottSupreme Court of the United States · 1914
- Campbell County v. City of NewportCourt of Appeals of Kentucky · 1917
- City of Covington v. State Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1934
- Commonwealth By McElroy v. Walsh's TrusteeCourt of Appeals of Kentucky · 1907
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Wise v. Delaware Steeplechase & Race Ass'nSupreme Court of Delaware · 1945
- Oregon Racing Commission v. Multnomah Kennel ClubOregon Supreme Court · 1966
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971
- Eugene Theatre Co. v. City of EugeneOregon Supreme Court · 1952
- Shannon v. Streckfus Steamers, Inc.Court of Appeals of Kentucky (pre-1976) · 1939
8 more not listed; retrieve them via the Exa API.