Legal Opinion
State Dept. of Revenue v. Acker
Court of Civil Appeals of Alabama
Decided March 11, 1994No. AV93000036PublishedCited by 12 opinions
1Opinion of the Court
The Alabama Department of Revenue (Department) assessed income tax against Joe D. Acker and Linda Acker (collectively referred to as taxpayer) for the years 1988 and 1990. Joint Alabama income tax returns were filed by the taxpayer for those years. The taxpayer appealed the assessment to the Administrative Law Division of the Department. After a hearing the assessment was affirmed by the Chief Administrative Law Judge, and a judgment was entered on that assessment in the amount of $27,217.30 for 1988 and $4,937.85 for 1990, with additional interest due from April 22, 1992. The taxpayer paid…
2Cases cited9 opinions
- Edward M. Selfe and Jane B. Selfe v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Frederick G. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
- State Health Planning v. Rivendell of Ala.Court of Civil Appeals of Alabama · 1985
- J.H. Harris, and William J. Martin v. United StatesCourt of Appeals for the Fifth Circuit · 1990
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Ex Parte City of Fairhope & Bd. of AdjustmentsSupreme Court of Alabama · 1999
- New Joy Young Rest., Inc. v. Dept. of RevenueCourt of Civil Appeals of Alabama · 1995
- Horn v. State Bd. of Examiners in CounselingCourt of Civil Appeals of Alabama · 1996
- Mobile City Planning Com'n v. StanleyCourt of Civil Appeals of Alabama · 2000
- State Department of Revenue v. KenningtonCourt of Civil Appeals of Alabama · 1995
7 more not listed; retrieve them via the Exa API.