Legal Opinion

Iroquois Post No. 229, American Legion, Department of Kentucky v. City of Louisville

Court of Appeals of Kentucky

Decided January 24, 1958PublishedCited by 10 opinions

1Opinion of the Court

STEWART, Judge.

In this action brought by Iroquois Post No. 229 of the American Legion against the' City of Louisville the Post is seeking exemption from the payment of taxes as an “institution of purely public charity”. See Section 170 of the Constitution of Kentucky. The lower court adjudged that the Post was subject to taxation and dismissed the complaint. This appeal is from the judgment entered.

The Post is the owner of real estate and personal property located at 800 West Woodlawn Street in the City of Louisville. On this site it has erected a building containing a hall on the first floor…

2Cases cited5 opinions

  1. Mordecia F. Ham Evangelistic Ass'n v. MatthewsCourt of Appeals of Kentucky (pre-1976) · 1945
  2. Scottish Rite Building Co. v. Lancaster CountyNebraska Supreme Court · 1921
  3. Kesselring, Tax Ass'r. v. Bonnycastle Club, Inc.Court of Appeals of Kentucky (pre-1976) · 1945
  4. Todd County v. Bond Bros.Court of Appeals of Kentucky (pre-1976) · 1945
  5. Preachers' Aid Society of Kentucky Annual Conference of Methodist Episcopal Church v. JacobsCourt of Appeals of Kentucky (pre-1976) · 1930

3Cited by10 opinions

  1. George v. ScentCourt of Appeals of Kentucky (pre-1976) · 1961
  2. Banahan v. Presbyterian Housing Corp.Kentucky Supreme Court · 1977
  3. Commonwealth ex rel. Luckett v. Grand LodgeCourt of Appeals of Kentucky · 1970
  4. Hancock v. Prestonsburg Industrial Corp.Kentucky Supreme Court · 2012
  5. Department of Revenue v. Louisville Children's Theater, Inc.Court of Appeals of Kentucky · 1978

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