Legal Opinion
Kentucky Tax Commission v. Jefferson Motel, Inc.
Court of Appeals of Kentucky (pre-1976)
Decided February 19, 1965PublishedCited by 9 opinions
1Opinion of the Court
PALMORE, Judge.
The Kentucky Tax Commission, Department of Revenue, and various officers of Jefferson County, the City of Louisville, and the school boards of Louisville and Jefferson County appeal from a judgment of the Jefferson Circuit Court invalidating a state and county ad valorem tax assessment for the year 1961 against a leasehold owned by Jefferson Motél, Inc. (hereinafter called Jefferson). Cf. KRS 133.120.
The assessment was held void on constitutional grounds, as discriminatory under fundamental principles announced long ago in the leading case of Yick Wo v. Hopkins, 118 U.S. 356, 6…
2Cases cited7 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Trimble v. City of SeattleSupreme Court of the United States · 1914
- Raydure v. Board of SupervisorsCourt of Appeals of Kentucky · 1919
- Purcell v. City of LexingtonCourt of Appeals of Kentucky · 1919
- Fayette County Board of Supervisors v. O'RearCourt of Appeals of Kentucky (pre-1976) · 1955
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Neuman v. Travelers Indemnity Co.Court of Appeals of Maryland · 1974
- Standard Oil Co. v. Boone County Board of SupervisorsKentucky Supreme Court · 1978
- Kentucky Department of Revenue v. Hobart Manufacturing Co.Kentucky Supreme Court · 1977
- Hobart Manufacturing Co. v. Kentucky Board of Tax AppealsCourt of Appeals of Kentucky · 1974
- Pike County Board of Assessment Appeals & Revenue Cabinet v. FriendCourt of Appeals of Kentucky · 1996
4 more not listed; retrieve them via the Exa API.