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Legal Opinion

Lexington Cemetery Co. v. Commonwealth Ex Rel. Unemployment Compensation Commission

Court of Appeals of Kentucky (pre-1976)

Decided June 23, 1944PublishedCited by 10 opinions

1Opinion of the Court

Opinion, op the Court by

Judge Sims

Affirming.

This action was instituted by the Commonwealth on behalf of the Kentucky Unemployment Compensation Commission against the Lexington Cemetery Company (hereinafter referred to as the Company) to. compel the latter to pay the unemployment compensation tax provided in KKS Chapter 341. The answer sets out facts which the company avers show it is operated exclusively for charitable purposes, therefore it is exempt from this tax. The court sustained a general demurrer to the answer, the Company declined to plead further and appeals from a judgment…

2Cases cited20 opinions

  1. Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
  2. Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
  3. Helvering v. BlissSupreme Court of the United States · 1934
  4. Ould v. Washington Hospital for FoundlingsSupreme Court of the United States · 1877
  5. Christgau v. Woodlawn Cemetery Assn.Supreme Court of Minnesota · 1940

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

3Cited by10 opinions

  1. In Re KueblerNew Jersey Superior Court Appellate Division · 1969
  2. Chesed Shel Emeth Society v. Unemployment Compensation CommissionSupreme Court of Missouri · 1947
  3. Estate of EdwardsCalifornia Court of Appeal · 1979
  4. Prudential Building & Loan Ass'n v. City of LouisvilleCourt of Appeals of Kentucky · 1971
  5. Commonwealth v. Van MeterCourt of Appeals of Kentucky (pre-1976) · 1945

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

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