Legal Opinion
Kupper v. Fiscal Court of Jefferson County
Court of Appeals of Kentucky
Decided May 5, 1961PublishedCited by 3 opinions
1Opinion of the Court
WILLIAMS, Judge.
The appellant, Irvin J. Kupper, filed a class action seeking a declaration of rights regarding the constitutionality of House Bill 244 adopted by the 1960 Session of the General Assembly (now KRS 68.180 to 68.195) and the resulting Resolution of the Fiscal Court of Jefferson County. The Jefferson Circuit Court, Macauley L. Smith, Judge, declared both the Act and the Resolution constitutional and valid. This appeal results.
The Act permits the fiscal court of a county having a population of at least 300,000 to impose an occupational license tax not to exceed one and one-fourth…
2Cases cited14 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Biddle v. CommissionerSupreme Court of the United States · 1938
- Florida v. MellonSupreme Court of the United States · 1927
- Hager v. WalkerCourt of Appeals of Kentucky · 1908
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3Cited by3 opinions
- Coerper v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1972
- Second Street Properties, Inc. v. Fiscal Court of Jefferson CountyCourt of Appeals of Kentucky (pre-1976) · 1969
- Grimm v. MoloneyCourt of Appeals of Kentucky · 1962