Legal Opinion
State Department of Revenue v. Wells Fargo Financial Acceptance Alabama, Inc.
Court of Civil Appeals of Alabama
Decided November 21, 2008No. 2061148PublishedCited by 5 opinions
1Opinion of the Court
On Application for Rehearing
THOMAS, Judge.
The opinion of July 18, 2008, is withdrawn, and the following is substituted therefor.
Wells Fargo Financial Acceptance Alabama, Inc., DaimlerChrysler Services North America, LLC, Greenpoint Credit, LLC, American Honda Finance Corporation, Wells Fargo Financial Alabama, Inc., and Conseco Finance Corporation (“the credit companies”) financed the sales by various retailers of various items ranging from jewelry to automobiles to mobile homes. Each item was sold on credit pursuant to an installment sales contract between the purchaser and the retailer;…
2Cases cited25 opinions
- General Electric Capital Corp. v. New York State Division of Tax AppealsNew York Court of Appeals · 2004
- SunTrust Bank, Nashville v. JohnsonCourt of Appeals of Tennessee · 2000
- Puget Sound National Bank v. Department of RevenueWashington Supreme Court · 1994
- State Dept. of Revenue v. GarnerCourt of Civil Appeals of Alabama · 2001
- Ferlisi v. Alabama Medicaid AgencyCourt of Civil Appeals of Alabama · 1985
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3Cited by5 opinions
- Ivory Homes, Ltd. v. Utah State Tax CommissionUtah Supreme Court · 2011
- Wehle v. BradleySupreme Court of Alabama · 2015
- Magee v. the Home Depot U.S.A., 2100715 (ala.civ.app. 11-4-2011)Court of Civil Appeals of Alabama · 2011
- Major Millworks, Inc. v. Mae Hardwoods, Inc.Court of Civil Appeals of Alabama · 2015
- Rose v. Interstate Oil Co.Court of Civil Appeals of Alabama · 2016