Legal Opinion
Commonwealth ex rel. Luckett v. Louisville & Nashville Railroad
Court of Appeals of Kentucky
Decided February 18, 1972PublishedCited by 5 opinions
1Opinion of the Court
NEIKIRK, Judge.
The Louisville & Nashville Railroad Company (hereinafter referred to as L & N), a Kentucky corporation, engaged in the business of a common carrier and having its principal office in Louisville, Kentucky, filed with the Commonwealth of Kentucky, Department of Revenue (hereinafter referred to as Department of Revenue), its schedule of property subject to ad valorem taxes for the year 1963. The L & N reported certain intangible property located outside of Kentucky in the amount of $26,723,464 as not being subject to Kentucky ad valorem taxes. The Department of Revenue reviewed…
2Cases cited6 opinions
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- Kales v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
- Commonwealth, Department of Highways v. BerrymanCourt of Appeals of Kentucky (pre-1976) · 1962
- Commonwealth v. Madden's Ex'rCourt of Appeals of Kentucky (pre-1976) · 1936
- Standard Oil Co. v. Commonwealth ex rel. AllphinCourt of Appeals of Kentucky · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Kentucky Department of Revenue v. Hobart Manufacturing Co.Kentucky Supreme Court · 1977
- Kentucky Department of Revenue v. BomarCourt of Appeals of Kentucky · 1972
- Humpage v. RobardsSupreme Court of Kansas · 1981
- Sperry & Hutchinson Co. v. Department of RevenueOregon Tax Court · 1973
- Bill Dunn, McCracken County Property Valuation Administrator v. Solomon FoundationCourt of Appeals of Kentucky · 2023