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DEPT. OF REV. v. LOUISVILLE CHILDREN'S THEATER

565 S.W.2d 643 (1978)

DEPARTMENT OF REVENUE, Commonwealth of Kentucky, and Maurice O. Carpenter, Commissioner, Department of Revenue, Appellants, v. LOUISVILLE CHILDREN'S THEATER, INC., Appellee.

Court of Appeals of Kentucky.

As Modified April 28, 1978.

Attorney(s) appearing for the Case

William S. Riley, William P. Sturm, Legal Staff, Dept. of Revenue, Frankfort, for appellants.

Edwin H. Perry, Ellen M. Pedley, John S. Reed, II, Greenebaum, Doll, Matthews & Boone, Louisville, Kentucky. Board of Tax Appeals, Frankfort, for appellee.

Before MARTIN, C. J., and COOPER and VANCE, JJ.

MARTIN, Chief Judge.

This is an appeal from a judgment of the Franklin Circuit Court exempting from sales taxation the Louisville Children's Theater, Inc.1 The trial court determined the Children's Theater to be a nonprofit public charity and an institution of education under Section 170 of the Constitution. We affirm.

The Children's Theater is a Kentucky nonprofit corporation formed in 1948 under the provisions of KRS Chapter...

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