Legal Opinion
State v. Gulf Oil Corporation
Court of Civil Appeals of Alabama
Decided March 24, 1971No. 6 Div. 65PublishedCited by 5 opinions
1Opinion of the Court
BRADLEY, Judge.
The Department of Revenue of the State of Alabama (hereinafter referred to as State) on June 13, 1963 made a final assessment of state income taxes against Gulf Oil Corporation (hereinafter referred to as Gulf) in the amount of $45,146.57 for the calendar year 1959.
The deficiency assessment of state income taxes resulted from a transaction involving the sale by Gulf of certain of its *436interests in the Citronelle, Alabama oil fields to Bart B. Chamberlain and George I-L Jett.
The State alleges that the sale by Gulf of its interests in the Citronelle oil fields brought to Gulf…
2Cases cited8 opinions
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- United States v. Robert I. Ingalls, Jr. And Mrs. Jane S. IngallsCourt of Appeals for the Fifth Circuit · 1968
- State v. FlennerSupreme Court of Alabama · 1938
- Terminal Inv. Co. v. CommissionerUnited States Tax Court · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Best v. State Dept. of RevenueCourt of Civil Appeals of Alabama · 1982
- Ex Parte Kimberly-Clark Corp.Supreme Court of Alabama · 1987
- White v. Kimberly-Clark Corp.Court of Civil Appeals of Alabama · 1986
- Rheem Manufacturing Co. v. Alabama Department of RevenueCourt of Civil Appeals of Alabama · 2009
- State v. Gulf Oil Corp.Supreme Court of Alabama · 1971