Legal Opinion
Martin, Comr. of Revenue v. Nocero Ice Cream Co.
Court of Appeals of Kentucky (pre-1976)
Decided March 23, 1937PublishedCited by 20 opinions
1Opinion of the Court
Opinion op the Court by
Judge Rees
— Affirming.
This case challenges the validity of so much of section 2 of chapter 3 of the Acts passed at the Third Extraordinary Session of the G-eneral Assembly which convened March 30, 1936, as imposes- a tax on the sale of ice cream in Kentucky. The pertinent provisions of the act read:
“Section Two (2). (a) A state tax is hereby imposed on the sale or nse of commodities enumerated in this section in the amounts specified as follows: * * *
“The tax imposed upon the sale of ice cream shall be collected by the person making the first sale of ice cream in the…
2Cases cited18 opinions
- McCray v. United StatesSupreme Court of the United States · 1904
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- Stewart Dry Goods Co. v. LewisSupreme Court of the United States · 1935
- Hager v. WalkerCourt of Appeals of Kentucky · 1908
- Glenn v. Field Packing Co.Supreme Court of the United States · 1933
13 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- State Ex Rel. Schultz-Lindsay Construction Co. v. State Board of EqualizationMontana Supreme Court · 1965
- Atlantic Coast Line R. Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1946
- Great Atlantic & Pacific Tea Co. v. Kentucky Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1939
- Shannon v. Hughes & Co.Court of Appeals of Kentucky (pre-1976) · 1937
- Alco Parking Corp. v. City of PittsburghCommonwealth Court of Pennsylvania · 1972
15 more not listed; retrieve them via the Exa API.