Legal Opinion
Prince v. State Department of Revenue
Court of Civil Appeals of Alabama
Decided May 7, 2010No. 2080634PublishedCited by 3 opinions
1Opinion of the Court
On Application for Rehearing
THOMPSON, Presiding Judge.
The opinion of January 22, 2010, is withdrawn, and the following is substituted therefor.
James E. Prince, Jr., appeals from the summary judgment of the Montgomery Circuit Court affirming the State Department of Revenue’s final income-tax assessment against him. For the reasons stated herein, we affirm.
In 1996, two Alabama residents formed a corporation called Zebra.Net, Inc. (“Zebra.net”), an Alabama corporation. The Alabama residents elected to have Zebra.net treated as an “S corporation” for federal income-tax purposes. This court…
2Cases cited12 opinions
- Shaffer v. HeitnerSupreme Court of the United States · 1977
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- BEACHCROFT PROPERTIES v. City of AlabasterSupreme Court of Alabama · 2004
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3Cited by3 opinions
- Thomas Arthur Entrekin v. Internal Medicine Associates of Dothan, P.A.Court of Appeals for the Eleventh Circuit · 2012
- Prince v. State Department of RevenueCourt of Civil Appeals of Alabama · 2010
- Thomas Arthur Entrekin v. Internal Medicine Associates of Dothan, P.A.Court of Appeals for the Eleventh Circuit · 2012