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Legal Opinion

State v. Commercial Loan Co.

Supreme Court of Alabama

Decided November 18, 1948No. 3 Div. 501PublishedCited by 11 opinions

1Opinion of the Court

STAKELY, Justice.

This is an appeal from a decree of the equity court overruling the demurrer of the State of Alabama to the 'bill of complaint of the Commercial Loan Company. The suit came to the circuit court under § 140, Tit. 51, Code of 1940, as an appeal by the Commercial Loan Company as a taxpayer from an assessment by the Department of Revenue of taxes under the excise tax law on financial institutions. § 425 et seq., as amended, Title 51, Code of 1940.

Commercial Loan Company is a partnership composed of Grace L. Hogg and C. B. Allen, who are residents of the State of Georgia. The…

2Cases cited7 opinions

  1. Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
  2. Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
  3. City Council v. KellySupreme Court of Alabama · 1904
  4. Alabama Power Co. v. City of Carbon HillSupreme Court of Alabama · 1937
  5. Casmus v. LeeSupreme Court of Alabama · 1938

2 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Ex Parte HealthSouth Corp.Supreme Court of Alabama · 2002
  2. Mobile Cty. Repub. Exec. Com. v. MandevilleSupreme Court of Alabama · 1978
  3. Ex Parte Emerald Mountain Expressway BridgeSupreme Court of Alabama · 2003
  4. Densmore v. Jefferson CountySupreme Court of Alabama · 2001
  5. Evers v. City of DadevilleSupreme Court of Alabama · 1952

6 more not listed; retrieve them via the Exa API.

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