Legal Opinion

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

Court of Appeals of Kentucky (pre-1976)

Decided May 6, 1955PublishedCited by 17 opinions

1Opinion of the Court

CULLEN, Commissioner.

Iroquois Post No. 229, American Legion, Department of Kentucky, brought action under the Declaratory Judgment Act, KRS 418.040, against the City of Louisville and its tax receiver and law director, seeking a declaration that the post is an institution of purely public charity within the meaning of section 170 of the Constitution of Kentucky and as such its property is exempt from taxation by the city. The defendants filed a motion to dismiss, under CR 12.02, on the ground that the complaint failed to state a claim upon which relief could be granted. The court ruled that…

2Cases cited9 opinions

  1. Moore v. Louisville Hydro-Electric Co.Court of Appeals of Kentucky (pre-1976) · 1928
  2. City of Louisville v. Presbyterian Orphans Home Soc.Court of Appeals of Kentucky (pre-1976) · 1945
  3. Burke, Tax Com'r v. Stitzel-Weller DistilleryCourt of Appeals of Kentucky (pre-1976) · 1940
  4. Kesselring, Tax Ass'r. v. Bonnycastle Club, Inc.Court of Appeals of Kentucky (pre-1976) · 1945
  5. Black v. UtterCourt of Appeals of Kentucky (pre-1976) · 1945

4 more not listed; retrieve them via the Exa API.

3Cited by17 opinions

  1. Bowling v. Kentucky Department of CorrectionsKentucky Supreme Court · 2010
  2. Board of Education of Lexington v. HarvilleCourt of Appeals of Kentucky · 1967
  3. Prudential Insurance Co. of America v. Insurance Commissioner of the StateNevada Supreme Court · 1966
  4. Department of Revenue, Finance & Administration Cabinet v. Cox Interior, Inc.Kentucky Supreme Court · 2013
  5. Jefferson Post No. 15, American Legion, Department of Kentucky v. City of LouisvilleCourt of Appeals of Kentucky · 1955

12 more not listed; retrieve them via the Exa API.

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