Legal Opinion
White v. Reynolds Metals Co.
Court of Civil Appeals of Alabama
Decided November 28, 1989No. Civ. 7246-XPublishedCited by 7 opinions
1Opinion of the Court
These cases concern the constitutionality of Alabama's franchise tax on foreign corporations pursuant to §40-14-41, Ala. Code 1975. On July 7, 1989, the trial court found that Ala. Code 1975, § 40-14-41, was unconstitutional because it impermissibly discriminates against foreign corporations in violation of the equal protection clause, U.S. Const. amend. XIV, § 1. On August 14, 1989, the trial court ordered that its decision be applied prospectively and denied the taxpayers' requests for refunds. All parties have appealed.
Facts
Reynolds Metals Company, GMAC Leasing Corporation, General Motors…
2Cases cited18 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Metropolitan Life Insurance v. WardSupreme Court of the United States · 1985
- Kansas City, Memphis & Birmingham Railroad v. StilesSupreme Court of the United States · 1916
- Southern Natural Gas Corp. v. AlabamaSupreme Court of the United States · 1937
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3Cited by7 opinions
- White v. Reynolds Metals Co.Supreme Court of Alabama · 1989
- SOUTH CENT. BELL TELEPHONE CO. v. StateSupreme Court of Alabama · 1998
- South Cent. Bell Telephone Co. v. StateSupreme Court of Alabama · 2000
- South Central Bell Telephone Co. v. StateSupreme Court of Alabama · 1999
- Opinion of the JusticesSupreme Court of Alabama · 1989
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