Legal Opinion

City of Cullman, Alabama v. Cullman Electric Cooperative

District Court, N.D. Alabama

Decided January 4, 2022No. 5:21-cv-01482Unknown

1Opinion

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ALABAMA NORTHEASTERN DIVISION CITY OF CULLMAN, ALABAMA, ) ) Plaintiff, ) ) v. ) Case No. 5:21-cv-1482-LCB ) CULLMAN ELECTRIC ) COOPERATIVE, ) ) Defendant. ) OPINION & ORDER The City of Cullman, Alabama, seeks a judgment declaring that the Cullman Electric Cooperative is subject to taxation under a recently adopted ordinance. (Doc. 1-1 at 4). Cullman Electric—having removed this case from state court— moves to dismiss the City’s complaint. (Doc. 3 at 1). The City moves for remand. (Doc. 7 at 1). For the reasons below, the Court grants the…

2Cases cited9 opinions

  1. Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.Supreme Court of the United States · 1983
  2. Merrell Dow Pharmaceuticals Inc. v. Thompson Ex Rel. ThompsonSupreme Court of the United States · 1986
  3. University of South Alabama v. American Tobacco Co.Court of Appeals for the Eleventh Circuit · 1999
  4. Empire Healthchoice Assurance, Inc. v. McVeighSupreme Court of the United States · 2006
  5. Rivet v. Regions Bank of LouisianaSupreme Court of the United States · 1998

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