Legal Opinion
State Dept. of Revenue v. Garner
Court of Civil Appeals of Alabama
Decided August 31, 2001No. 2000586PublishedCited by 30 opinions
1Opinion of the Court
The State Department of Revenue ("the Department") appeals from a judgment of the Circuit Court of Marion County in favor of R.L. Garner and Saundria Pate Garner ("the Garners"). In its judgment, the circuit court concluded that the Garners' appeal to the circuit court from an adverse decision of the Department's administrative law judge ("ALJ") was proper; that court reversed the ALJ's decision, holding that the Garners were entitled to a deduction from their 1998 Alabama income tax liability corresponding to a pro rata share of federal estate tax paid by the estate of Sterling Pate ("the…
2Cases cited10 opinions
- B. F. Goodrich Co. v. ParkerSupreme Court of Alabama · 1968
- Roberts Health Care v. SHPDASupreme Court of Alabama · 1997
- STATE DEPT. OF REVENUE v. ZegarelliCourt of Civil Appeals of Alabama · 1996
- Poff v. General Motors Corp.Court of Civil Appeals of Alabama · 1997
- STATE DEPT. OF REV. v. Medical Care Equip., Inc.Court of Civil Appeals of Alabama · 1999
5 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Bean Dredging v. Alabama Dept. of RevenueSupreme Court of Alabama · 2003
- AMERICAN RESOURCES INS. v. H & H Stephens Construction, Inc.Supreme Court of Alabama · 2006
- Underwood v. Alabama State Board of EducationSupreme Court of Alabama · 2009
- ALABAMA DEPT. OF REVENUE v. MortonCourt of Civil Appeals of Alabama · 2004
- Ex Parte CarlisleCourt of Civil Appeals of Alabama · 2004
25 more not listed; retrieve them via the Exa API.