Legal Opinion
Commonwealth, Department of Revenue Ex Rel. Luckett v. Isaac W. Bernheim Foundation, Inc.
Court of Appeals of Kentucky (pre-1976)
Decided February 15, 1974PublishedCited by 7 opinions
1Opinion of the Court
VANCE, Commissioner.
This is an appeal from a judgment holding that the property of the Isaac W. Bernheim Foundation, Inc., is exempt from ad valorem taxation pursuant to Section 170 of the Constitution of Kentucky which exempts from taxation institutions of purely public charity.
The Isaac W. Bernheim Foundation was incorporated for the following purposes:
“1. To afford means for further development in the people of Kentucky, regardless of race or creed, of love for the beautiful in art, music, and in natural life, and for kindred educational subjects, and to strengthen their love and devotion…
2Cases cited1 opinion
- District of Columbia v. Friendship House Ass'n, IncCourt of Appeals for the D.C. Circuit · 1952
3Cited by7 opinions
- Banahan v. Presbyterian Housing Corp.Kentucky Supreme Court · 1977
- Department of Revenue v. Central Medical Laboratory, Inc.Court of Appeals of Kentucky · 1977
- Hancock v. Prestonsburg Industrial Corp.Kentucky Supreme Court · 2012
- Department of Revenue v. Louisville Children's Theater, Inc.Court of Appeals of Kentucky · 1978
- Hancock v. Prestonsburg Industrial Corp.Kentucky Supreme Court · 2012
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