Legal Opinion

Commonwealth Ex Rel. Luckett v. WLEX-TV, INC.

Court of Appeals of Kentucky (pre-1976)

Decided March 7, 1969PublishedCited by 14 opinions

1Opinion of the Court

EDWARD P. HILL, Judge.

This appeal involves the validity of an assessment against WLEX-TV, Inc., for use taxes under KRS 139.310 on certain purchases of property made out of this state to be used in its television operations at Lexington, Kentucky. The assessment was appealed to the Kentucky Board of Tax Appeals. The board upheld the assessment. Appeal was taken to the circuit court, where judgment was entered reversing the action of the board and holding that the property attempted to be assessed was “exempt under KRS 139.480(8) Machinery for new and expanded industry.” We reverse the…

2Cases cited6 opinions

  1. City of Louisville Ex Rel. v. HowardCourt of Appeals of Kentucky (pre-1976) · 1947
  2. Kentucky Electric Co. v. BuechelCourt of Appeals of Kentucky · 1912
  3. City of Lexington v. Lexington Leader Co.Court of Appeals of Kentucky · 1921
  4. In re I. Rheinstrom & Sons Co.District Court, E.D. Kentucky · 1913
  5. State v. Television CorporationSupreme Court of Alabama · 1961

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

3Cited by14 opinions

  1. Golden Triangle Broadcasting, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1979
  2. Camera Center, Inc. v. Revenue CabinetKentucky Supreme Court · 2000
  3. First Data Corp. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
  4. Golden Triangle Broadcasting, Inc. v. City of PittsburghCommonwealth Court of Pennsylvania · 1977
  5. Westinghouse Broadcasting Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1981

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

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