Legal Opinion
Shellcast Corp. v. White
Supreme Court of Alabama
Decided July 3, 1985No. 83-1371PublishedCited by 4 opinions
1Opinion of the Court
MADDOX, Justice.
This is a petition for writ of certiorari which we granted to review the Court of Civil Appeals’ decision, 477 So.2d 419, reversing a summary judgment in a tax case.
Certain facts in this case are undisputed. Code 1975, § 40-21-82 provides:
“There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against every utility in the state of Alabama on account of the furnishing of utility services by said utility; and the amount of said tax shall be determined by the application of…
2Cases cited4 opinions
- Jefferson Cty. Bd. of Educ. v. Alabama Bd., Etc.Court of Civil Appeals of Alabama · 1980
- Alabama State Board of Optometry v. Busch Jewelry Co.Supreme Court of Alabama · 1954
- Barber v. LayCourt of Civil Appeals of Alabama · 1980
- State v. LudlamCourt of Civil Appeals of Alabama · 1980
3Cited by4 opinions
- E & T Realty v. StricklandCourt of Appeals for the Eleventh Circuit · 1987
- Alabama Department of Revenue v. National Peanut Festival Ass'nCourt of Civil Appeals of Alabama · 2010
- Shellcast Corp. v. WhiteCourt of Civil Appeals of Alabama · 1985
- Realty v. StricklandCourt of Appeals for the Eleventh Circuit · 1987