Legal Opinion
Kesselring, Tax Ass'r. v. Bonnycastle Club, Inc.
Court of Appeals of Kentucky (pre-1976)
Decided March 16, 1945PublishedCited by 13 opinions
1Opinion of the Court
Opinion op the Court by
Stanley, Commissioner—
Reversing.
The Bonnycastle Club of Louisville claims to be exempt from taxation under Section 170 of the Constitution of Kentucky as an institution of education, and the circuit court so adjudged.
The appellee is a non-stock corporation, organized in 1924 under the provisions of Section 879 et seq., Kentucky Statutes, now KRS 273.020 et seq. The charter is not in the record, but it is said to have been organized to promote educational, social and athletic advantages. No private or pecuniary profit is derived from its existence or operation, but it…
2Cases cited23 opinions
- People ex rel. McCullough v. Deutsche Evangelisch Lutherische Jehovah Gemeinde Ungeaenderter Augsburgischer ConfessionIllinois Supreme Court · 1911
- McNair v. School District No. 1Montana Supreme Court · 1930
- Turnverein "Lincoln" v. Board of AppealsIllinois Supreme Court · 1934
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
- City of Louisville v. Presbyterian Orphans Home Soc.Court of Appeals of Kentucky (pre-1976) · 1945
18 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Attorney General v. BaileyMassachusetts Supreme Judicial Court · 1982
- Kurz v. Board of Appeals of North ReadingMassachusetts Supreme Judicial Court · 1960
- Kentucky State Board for Elementary & Secondary Education v. RudasillKentucky Supreme Court · 1979
- Iroquois Post No. 229, American Legion v. City of LouisvilleCourt of Appeals of Kentucky (pre-1976) · 1955
- Mordecia F. Ham Evangelistic Ass'n v. MatthewsCourt of Appeals of Kentucky (pre-1976) · 1945
8 more not listed; retrieve them via the Exa API.