Legal Opinion
Board of Tax Suprs. Etc. v. Baldwin Piano Co.
Court of Appeals of Kentucky (pre-1976)
Decided February 18, 1944PublishedCited by 6 opinions
1Opinion of the Court
Opinion op the Court by
Judge Sims
Affirming.
The question presented on this appeal is whether or not $78,701 of intangible “receivables” in the form of notes, accounts and sales contracts owned by the Baldwin Company, an Ohio corporation not qualified to do business in this State, was subject to assessment on July 1, 1941, for state ad valorem taxes. The Board of Tax Supervisors of Jefferson County assessed them and on appeal to the Jefferson Quarterly Court the board’s action was sustained. An appeal was then taken to the Jefferson Circuit Court where the case was submitted on an agreed…
2Cases cited20 opinions
- Chicago, Milwaukee & St. Paul Railway Co. v. Minneapolis Civic & Commerce Ass'nSupreme Court of the United States · 1918
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- Beidler v. South Carolina Tax CommissionSupreme Court of the United States · 1930
- Harlan Public Service Co. v. Eastern Construction Co.Court of Appeals of Kentucky (pre-1976) · 1934
- Davis v. General Motors Acceptance Corp.Supreme Court of Arkansas · 1922
15 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kentucky Department of Revenue v. BomarCourt of Appeals of Kentucky · 1972
- Commonwealth Ex Rel. Luckett v. Radio Corp. of AmericaCourt of Appeals of Kentucky (pre-1976) · 1944
- Green v. Burroughs Corp.District Court of Appeal of Florida · 1962
- May v. SullivanCourt of Appeals of Kentucky (pre-1976) · 1945
- Alabama Power Co. v. Tennessee Valley AuthorityDistrict Court, N.D. Alabama · 1996
1 more not listed; retrieve them via the Exa API.