Jefferson County Commission v. Edwards
Supreme Court of Alabama
1Opinion of the Court
LYONS, Justice.
The Jefferson County Commission and other defendants in a declaratory-judgment action appeal from a judgment of the Jefferson Circuit Court that effectively held that by an enactment in 1999 the Alabama Legislature repealed Jefferson County’s authority to impose an occupational tax. This Court expedited the proceedings and heard oral arguments from *575the parties on August 18, 2009. We affirm.
I. Statutory and Decisional-Law Context
This case arises from an exquisitely complex sequence of legislative enactments and related litigation; the facts and procedural history are best…
2Cases cited48 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- West v. Founders Life Assur. Co. of FloridaSupreme Court of Alabama · 1989
- Stoll v. GottliebSupreme Court of the United States · 1938
- Samuel Nemaizer, General Manager of the New York Coat, Suit, Dress, Rainwear and Allied Workers' Union I.L.G.W.U. v. Jack Baker, an IndividualCourt of Appeals for the Second Circuit · 1986
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
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