Legal Opinion
Commissioners of Sinking Fund of Louisville v. Howard
Court of Appeals of Kentucky (pre-1976)
Decided March 28, 1952PublishedCited by 19 opinions
1Opinion of the Court
CULLEN, Commissioner.
In a declaratory judgment action, the Jefferson Circuit Court held that the City of Louisville was not entitled to collect the city’s occupational license tax from persons employed at the Naval Ordnance Plant, located upon property owned by the United " States Government. The city appeals.
The controlling question is whether the city had power to annex the Federal area and make it a part of the city, so that persons working in the area would come within the terms of the license tax ordinance, providing that the tax shall be computed on the gross receipts from work done,…
2Cases cited11 opinions
- Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
- Surplus Trading Co. v. CookSupreme Court of the United States · 1930
- Silas Mason Co. v. Tax Commission of WashingtonSupreme Court of the United States · 1937
- United States v. UnzeutaSupreme Court of the United States · 1930
- Pacific Coast Dairy, Inc. v. Department of Agriculture of Cal.Supreme Court of the United States · 1943
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Howard v. Commissioners of Sinking Fund of LouisvilleSupreme Court of the United States · 1953
- Shell Oil Co. v. SecretarySupreme Court of Louisiana · 1996
- Roach v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1992
- Bishop v. District of ColumbiaDistrict of Columbia Court of Appeals · 1979
- Grimm v. MoloneyCourt of Appeals of Kentucky · 1962
14 more not listed; retrieve them via the Exa API.