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Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradly Jr. Jan 1980

Kentucky Law Survey: Kentucky Taxation, Stephen J. Vasek Jr., C. Craig Bradly Jr.

Law Faculty Scholarly Articles

Certainly the most publicized developments in Kentucky tax law during the current survey period were those legislative reforms adopted by the special session of the Kentucky General Assembly in early 1979. Responding to demands for relief from rising tax burdens, the legislature enacted H.B. 44 to limit the impact of inflation on property taxes. These legislative changes were part of a nationwide wave of tax reform proposals engendered by voter approval of California's Proposition Thirteen in June, 1978. In addition to H.B. 44, this article will examine selected judicial decisions involving the taxation of intercorporate dividends, the sales and use …


Standing To Sue In Fair Housing Cases, Robert G. Schwemm Jan 1980

Standing To Sue In Fair Housing Cases, Robert G. Schwemm

Law Faculty Scholarly Articles

Few procedural issues have commanded more attention from the Supreme Court in recent years than standing. The question of who is a proper party to bring a particular claim has arisen in a variety of contexts, but the Court has been especially active in addressing standing problems in cases concerning allegations of housing discrimination. The recent decision of Gladstone Realtors v. Village of Bellwood marked the fifth time in the past decade that the justices have decided a fair housing case on standing grounds.

The Supreme Court's determination to emphasize standing issues in many of its early fair housing opinions …