Legal Opinion

Howard v. Commissioners of Sinking Fund of Louisville

Supreme Court of the United States

Decided February 9, 1953No. 295PublishedCited by 162 opinions

1Opinion of the CourtJustice Minton

Two questions are presented by this appeal: (1) The validity of the annexation by the City of Louisville, Kentucky, of certain federally owned land on which a *625Naval Ordnance Plant is located; and (2) The validity of the Louisville occupational tax or license fee ordinance as applied to employees of this Ordnance Plant.

By condemnation proceedings filed in 1940, the United States acquired the land on which the Ordnance Plant is located, with the consent of the Legislature of Kentucky given in a general statute.1 In 1941, the Secretary of the Navy on behalf of the United States accepted…

2Cases cited5 opinions

  1. Surplus Trading Co. v. CookSupreme Court of the United States · 1930
  2. City of Wichita Falls v. Bowen, TrusteeTexas Supreme Court · 1944
  3. City of Louisville v. SebreeCourt of Appeals of Kentucky (pre-1976) · 1948
  4. County of Norfolk v. City of PortsmouthSupreme Court of Virginia · 1947
  5. Commissioners of Sinking Fund of Louisville v. HowardCourt of Appeals of Kentucky (pre-1976) · 1952

3Cited by162 opinions

  1. Holt Civic Club v. City of TuscaloosaSupreme Court of the United States · 1978
  2. United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
  3. Evans v. CornmanSupreme Court of the United States · 1970
  4. Allison v. Boeing Laser Technical ServicesCourt of Appeals for the Tenth Circuit · 2012
  5. Shakopee Mdewakanton Sioux Community and Edith Crooks, United States of America, Intervenor Below v. City of Prior Lake, MinnesotaCourt of Appeals for the Eighth Circuit · 1985

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