Legal Opinion
Hamm v. Continental Gin Company
Supreme Court of Alabama
Decided May 28, 1964No. 3 Div. 106PublishedCited by 25 opinions
1Opinion of the Court
GOODWYN, Justice.
Appeal by the Commissioner of the State Department of Revenue from a judgment of the circuit court of Montgomery County ordering repayment to Continental Gin Company (appellee-taxpayer) of sales taxes assessed against Continental and paid by it under protest. See: Code 1940, Tit. 51, §§ 890, 891, as amended by Act No. 402, appvd. July 10, 1943, Gen.Acts 1943, p. 369.
Continental manufactures cotton gins at its plant in Prattville, Alabama. The plant was formerly located in Birmingham. The cotton gin machinery here involved was manufactured at these plants. Delivery of the…
2Cases cited14 opinions
- American Automobile Insurance Co. v. EnglishSupreme Court of Alabama · 1957
- State v. T. R. Miller Mill CompanySupreme Court of Alabama · 1961
- Haden v. McCartySupreme Court of Alabama · 1963
- International Union of Operating Engineers, Local Union No. 321 v. Water Works BoardSupreme Court of Alabama · 1964
- State v. Helburn Co.Supreme Court of Alabama · 1959
9 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Boswell v. Abex CorporationSupreme Court of Alabama · 1975
- Ex Parte Disco Aluminum Products Co., Inc.Supreme Court of Alabama · 1984
- Royal Indemnity Company v. PearsonSupreme Court of Alabama · 1971
- Reynolds v. McEwenSupreme Court of Alabama · 1982
- Ex Parte Morrison Food Service of AlabamaSupreme Court of Alabama · 1986
20 more not listed; retrieve them via the Exa API.