Legal Opinion
Commonwealth v. Interstate Gas Supply, Inc.
Missouri Court of Appeals
Decided March 22, 2018No. 2016-SC-000281-DGPublishedCited by 1 opinion
1Opinion of the Court
OPINION OF THE COURT BY JUSTICE HUGHES
*832Section 170 of the Kentucky Constitution provides in part that "[t]here shall be exempt from taxation ... institutions of purely public charity." This case requires us once again to consider the scope of this "public charity" exemption, and more specifically to decide whether it relieves a qualifying charitable institution from the use tax imposed by Kentucky Revised Statute (KRS) 139.310. The Finance and Administration Cabinet's Department of Revenue (the Department), the Board of Tax Appeals, and the Franklin Circuit Court all concluded the § 170…
2Cases cited34 opinions
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Billings v. United StatesSupreme Court of the United States · 1914
- Bromley v. McCaughnSupreme Court of the United States · 1929
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- Bowman v. Continental Oil Co.Supreme Court of the United States · 1921
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3Cited by1 opinion
- Bill Dunn, McCracken County Property Valuation Administrator v. Solomon FoundationCourt of Appeals of Kentucky · 2023