Legal Opinion
State v. Community Blood and Plasma Service, Inc.
Court of Civil Appeals of Alabama
Decided September 27, 1972No. 6 Div. 146PublishedCited by 11 opinions
1Opinion of the Court
HOLMES, Judge.
The appellant, State of Alabama, entered a final assessment for Alabama sales tax covering the period February 1, 1970, through November 30, 1970, against the appellee.
From this final assessment appellee appealed, pursuant to the provisions of Tit. 51, § 140, Code of Alabama 1940, to the Circuit Court of Jefferson County.
The trial court, in its decree, held that appellee did not owe the sales tax charged to it in the final assessment. It is from this decree that this appeal is taken.
The uncontradicted testimony is that the appellee is a commercial blood bank incorporated in the…
2Cases cited22 opinions
- Perlmutter v. Beth David HospitalNew York Court of Appeals · 1954
- Halsted v. Globe Indemnity Co.New York Court of Appeals · 1932
- Russell v. Community Blood Bank, Inc.District Court of Appeal of Florida · 1966
- Koenig v. Milwaukee Blood Center, Inc.Wisconsin Supreme Court · 1964
- State v. T. R. Miller Mill CompanySupreme Court of Alabama · 1961
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- BF Goodrich Company v. ButlerCourt of Civil Appeals of Alabama · 1975
- Parkridge Hospital, Inc. v. WoodsTennessee Supreme Court · 1978
- Huggins v. HugginsCourt of Civil Appeals of Alabama · 1976
- Bell v. Mar-Mil Steel and Supply Co.Court of Civil Appeals of Alabama · 1975
- Bryce Hospital Credit Union, Inc. v. Warrior Dodge, Inc.Court of Civil Appeals of Alabama · 1973
6 more not listed; retrieve them via the Exa API.