Legal Opinion
State v. Southern Natural Gas Corporation
Supreme Court of Alabama
Decided June 11, 1936No. 3 Div. 173PublishedCited by 20 opinions
1Opinion of the Court
THOMAS, Justice.
The appeal to the circuit court was from an assessment made by the state tax commission. Gen.Acts 1927, p. 181, § 66.
The insistence was that the items included in the computation of the assessment did hot constitute capital employed in-intrastate business within the state of Alabama and within the purview of section 232 of the Constitution of Alabama. The franchise tax for the year 1931, as provided by the Revenue Act of 1927 (Gen. Acts 1927, p. 176, § 54), was fixed by the state tax commission at $11,047.43, based upon capital employed in Alabama, found to amount to…
2Cases cited55 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brown v. MarylandSupreme Court of the United States · 1827
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
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3Cited by20 opinions
- Southern Natural Gas Corp. v. AlabamaSupreme Court of the United States · 1937
- White v. Reynolds Metals Co.Supreme Court of Alabama · 1989
- State v. Pullman-Standard Car Mfg. Co.Supreme Court of Alabama · 1938
- Ex Parte State Ex Rel. LawsonSupreme Court of Alabama · 1941
- Lee v. CunninghamSupreme Court of Alabama · 1937
15 more not listed; retrieve them via the Exa API.