DEPARTMENT OF REVENUE v. CENT. MEDICAL LAB.


555 S.W.2d 632 (1977)

DEPARTMENT OF REVENUE, Commonwealth of Kentucky, Appellant, v. CENTRAL MEDICAL LABORATORY, INC., Appellee.

Court of Appeals of Kentucky.

September 2, 1977.


Attorney(s) appearing for the Case

William S. Riley, Asst. Atty. Gen., William P. Sturm, Atty., Legal Staff Dept. of Revenue, Frankfort, for appellant.

Robert L. Maddox, Grover C. Potts, Jr., Wyatt, Grafton & Sloss, Louisville, for appellee.

Before HOGGE, PARK and WINTERSHEIMER, JJ.


WINTERSHEIMER, Judge.

Appellee, Central Medical Laboratory, Inc., is a separate non-profit corporation organized for the purpose of establishing a laboratory testing facility for three Louisville non-profit hospitals. The Department of Revenue refused to grant the appellee an exemption from state sales and use taxes because the Department said the appellee did not fall within the constitutional definition of a purely public charity. The laboratory appealed to the...

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