Legal Opinion

Rabren v. Radio Corporation of America

Supreme Court of Alabama

Decided March 18, 1971No. 3 Div. 358PublishedCited by 4 opinions

1Opinion of the Court

COLEMAN, Justice.

The Commissioner of Revenue appeals from a judgment wherein the circuit court ordered that a peremptory writ of mandamus issue to the Commissioner ordering him to certify to the Comptroller that the sum of $1,932.73 is to be refunded to the taxpayer, Radio Corporation of America, herein sometimes referred to as RCA, as a refund of use tax erroneously paid to the state by RCA during the period from January 29, 1964, through July 23, 1965.

The Commissioner concedes in brief that the proceeding for mandamus was properly before the trial court.

In its petition for mandamus, RCA…

2Cases cited3 opinions

  1. Chicago Bridge & Iron Co. v. JohnsonCalifornia Supreme Court · 1941
  2. Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1951
  3. State v. Southern Saw Service, Inc.Supreme Court of Alabama · 1951

3Cited by4 opinions

  1. Sharp v. Morton Buildings, Inc., Texas Court of Appeals, 3rd District (Austin)1997
  2. Culverhouse, Inc. v. Alabama Department of Revenue (In Re Culverhouse, Inc.)District Court, M.D. Alabama · 2006
  3. In Re Culverhouse Inc.United States Bankruptcy Court, M.D. Alabama · 2004
  4. John Sharp, Comptroller of Public Accounts for the State of Texas And Dan Morales, Attorney General of the State of Texas v. Morton Buildings, Inc., Texas Court of Appeals, 3rd District (Austin)1997

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