Legal Opinion
Stewart Dry Goods Co. v. Lewis
District Court, W.D. Kentucky
Decided May 23, 1934No. Nos. 609, 610, 611, 3908PublishedCited by 4 opinions
1Opinion of the Court
COCHRAN, Distript Judge.
I feel constrained to dissent from the majority opinion of the court.
Certainly the step-up in rate of tax as compared with that in volume of sales may be so great as to be arbitrary and unreasonable. It seems to me that such is the case here. The tax imposed for sales amounting to $400,000 is $200, and for those amounting to $1,000,000 plus is $10,000. The percentage of step-up in volume was 250—in tax imposed 5,000 per cent, or twenty times as much.
In the case of City of Newport v. Frankel, 192 Ky. 408, 233 S. W. 884, it was held that a city ordinance providing that a…
2Cases cited7 opinions
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Louis K. Liggett Co. v. LeeSupreme Court of the United States · 1933
- Edward Hines Yellow Pine Trustees v. MartinSupreme Court of the United States · 1925
- Moore v. State Bd. of Charities and CorrectionsCourt of Appeals of Kentucky (pre-1976) · 1931
- City of Newport v. FrankelCourt of Appeals of Kentucky · 1921
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Stewart Dry Goods Co. v. LewisSupreme Court of the United States · 1935
- Stewart Dry Goods Co. v. LewisDistrict Court, W.D. Kentucky · 1933
- Kroger Grocery & Baking Co. v. MartinCourt of Appeals for the Sixth Circuit · 1938
- Stewart Dry Goods Co. v. LewisSupreme Court of the United States · 1935