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Legal Opinion

German Gym. Ass'n of Lville. v. City of Lville

Court of Appeals of Kentucky (pre-1976)

Decided February 10, 1948PublishedCited by 11 opinions

1Opinion of the Court

Opinion of the Court by

Judge Cammack —

Affirming in part, reversing in part.

This appeal is from a judgment holding the German Gymnastic Association of Louisville liable for taxes imposed by the City for the years 1942 to 1946 inclusive. Three propositions are urged for reversal: (1) The Association is an educational institution within the meaning of Section 170 of the Constitution, and therefore is exempt from taxation; (2) the judgment of this Court in 1904, holding that the Association is an educational institution within the meaning of Section 170 of the Constitution, is res adjudicata, and…

2Cases cited9 opinions

  1. New Orleans v. Citizens' BankSupreme Court of the United States · 1897
  2. Payne v. City of CovingtonCourt of Appeals of Kentucky (pre-1976) · 1938
  3. Button v. DrakeCourt of Appeals of Kentucky (pre-1976) · 1946
  4. Piercy v. SmithCourt of Appeals of Kentucky · 1904
  5. Commonwealth v. TrousdaleCourt of Appeals of Kentucky (pre-1976) · 1944

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

3Cited by11 opinions

  1. Coyne Electrical School v. PaschenIllinois Supreme Court · 1957
  2. Texas Co. v. County of Los AngelesCalifornia Supreme Court · 1959
  3. Jacobs v. Lexington-Fayette Urban County GovernmentKentucky Supreme Court · 1977
  4. Fisher v. Sears, Roebuck & CompanySouth Dakota Supreme Court · 1974
  5. People Ex Rel. Brenza v. Turnverein LincolnIllinois Supreme Court · 1956

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

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