Legal Opinion
State v. Hertz Skycenter, Inc.
Court of Civil Appeals of Alabama
Decided January 8, 1975No. Civ. 477PublishedCited by 9 opinions
1Opinion of the Court
BRADLEY, Judge.
On March 30, 1972 the State Revenue Department, appellant (hereinafter referred to as State), entered a final sales tax assessment against Hertz Skycenter, Inc., appellee (hereinafter referred to as Hertz) in the amount of $14,852.98. Hertz appealed this assessment to the Circuit Court of Montgomery County where a hearing was held and a decision rendered absolving Hertz from any liability for the payment of the sales taxes in question. The State then appealed that judgment to this court.
The pleadings and evidence filed in the trial court show that the State audited the books of…
2Cases cited4 opinions
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- American Airlines, Inc. v. Department of RevenueIllinois Supreme Court · 1974
- State v. T. R. Miller Mill CompanySupreme Court of Alabama · 1961
- Rogers v. SmithSupreme Court of Alabama · 1971
3Cited by9 opinions
- Commonwealth v. United Airlines, Inc.Supreme Court of Virginia · 1978
- State v. Delta Air Lines, Inc.Court of Civil Appeals of Alabama · 1978
- Air Jamaica, Ltd. v. STATE, DEPT. OF REV.District Court of Appeal of Florida · 1979
- Nashville Mobilphone Co., Inc. v. WoodsTennessee Supreme Court · 1983
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1998
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