Legal Opinion
Great Atlantic & Pacific Tea Co. v. Kentucky Tax Commission
Court of Appeals of Kentucky (pre-1976)
Decided March 21, 1939PublishedCited by 18 opinions
1Opinion of the Court
Opinion op the Court by
Judge Rees
Reversing.
In this case we are called upon to determine whether Chapter 26 of the Acts of the Extraordinary Session of the General Assembly of 1934, as amended in 1936 (3d Ex. Sess. c. 11), is valid. The Act imposes a license tax on retail merchants, graduated according to the number of stores operated in this state. Section 5 of the 1934 Act divided merchants into five classes for the purpose of assessing annual license fees and provided that the fees should be as follows:
“(1) Upon one store the annual license fee shall be two ($2.00) dollars for each such…
2Cases cited37 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
- Louis K. Liggett Co. v. LeeSupreme Court of the United States · 1933
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
32 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- City of Louisville v. SebreeCourt of Appeals of Kentucky (pre-1976) · 1948
- Jacobs v. Lexington-Fayette Urban County GovernmentKentucky Supreme Court · 1977
- Bond Bros. v. Louisville & Jefferson County Metropolitan Sewer Dist.Court of Appeals of Kentucky (pre-1976) · 1948
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971
- Clark v. City of San PabloCalifornia Court of Appeal · 1969
13 more not listed; retrieve them via the Exa API.