Legal Opinion
Ex Parte Surtees
Supreme Court of Alabama
Decided September 26, 2008No. 1070386 and 1070399PublishedCited by 4 opinions
1Opinion of the Court
G. Thomas Surtees, as commissioner of the Alabama Department of Revenue ("the Department"), 1 and Vulcan Lands, Inc. ("Vulcan"), sought certiorari review in case nos. 1070386 and 1070399, respectively, of an opinion of the Court of Civil Appeals in Vulcan's action seeking a refund of franchise taxes it paid pursuant to former Ala. Code 1975, § 40-14-41. We affirm in case no. 1070386 and reverse and remand in case no. 1070399.
I. Background
This case is another chapter in the long-running dispute over franchise taxes assessed against foreign corporations under § 40-14-41. In White v. Reynolds…
2Cases cited8 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- General Motors Corp. v. TracySupreme Court of the United States · 1997
- Gregg Dyeing Co. v. QuerySupreme Court of the United States · 1932
- South Central Bell Telephone Co. v. AlabamaSupreme Court of the United States · 1999
- White v. Reynolds Metals Co.Supreme Court of Alabama · 1989
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3Cited by4 opinions
- Jefferson County Commission v. EdwardsSupreme Court of Alabama · 2010
- Jefferson County Commission v. EdwardsSupreme Court of Alabama · 2010
- Lockheed Martin Corp. v. State Department of RevenueCourt of Civil Appeals of Alabama · 2016
- SO. CALIF. EDISON VS. STATE, DEP'T OF TAXATIONNevada Supreme Court · 2017