Legal Opinion

Jefferson County Commission v. Edwards

Supreme Court of Alabama

Decided September 18, 2009No. 1080496PublishedCited by 26 opinions

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a judgment of the Jefferson Circuit Court that effectively held that by an enactment in 1999 the Alabama Legislature repealed Jefferson County’s authority to impose an occupational tax.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

  1. Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
  2. West v. Founders Life Assur. Co. of FloridaSupreme Court of Alabama · 1989
  3. Stoll v. GottliebSupreme Court of the United States · 1938
  4. 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
  5. American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990

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

3Cited by26 opinions

  1. Walker v. Capstone Building Corp.Supreme Court of Alabama · 2012
  2. Bryant v. StateCourt of Criminal Appeals of Alabama · 2011
  3. McWhorter v. StateCourt of Criminal Appeals of Alabama · 2011
  4. Shonelle Andre Jackson v. State of Alabama.Court of Criminal Appeals of Alabama · 2009
  5. Jarrod Taylor v. State of Alabama.Court of Criminal Appeals of Alabama · 2010

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

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