Legal Opinion
Burke, Tax Com'r v. Stitzel-Weller Distillery
Court of Appeals of Kentucky (pre-1976)
Decided December 6, 1940PublishedCited by 18 opinions
1Opinion of the Court
Opinion of the Court by
Chief Justice Ratliff
Affirming.
The sole question presented by this appeal is whether machinery used by distilleries in bottling-whisky is exempt from local taxation pursuant to Section 4019a-10, Subsection (3), Kentucky Statutes, which reads in part:
“Machinery and products in course of manufacture, of persons, firms, or corporations, actually engaged in manufacturing, and their raw material actually on hand at their plants for the purpose of manufac.ture and unmanufactured agricultural products in the hands of the producer or in the hands of any agent or agency of the…
2Cases cited9 opinions
- City of Louisville v. Ewing Von-Allmen Dairy Co.Court of Appeals of Kentucky (pre-1976) · 1937
- City of Lexington v. Lexington Leader Co.Court of Appeals of Kentucky · 1921
- P. Lorrilard Co. v. RossCourt of Appeals of Kentucky · 1919
- City of Louisville v. Zinmeister & SonsCourt of Appeals of Kentucky · 1920
- Commonwealth Ex Rel. Rockcastle County v. W. J. Sparks Co.Court of Appeals of Kentucky (pre-1976) · 1928
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- City of Louisville Ex Rel. v. HowardCourt of Appeals of Kentucky (pre-1976) · 1947
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1949
- Department of Revenue Ex Rel. Luckett v. Allied Drum Service, Inc.Kentucky Supreme Court · 1978
- Iroquois Post No. 229, American Legion v. City of LouisvilleCourt of Appeals of Kentucky (pre-1976) · 1955
13 more not listed; retrieve them via the Exa API.