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Legal Opinion

Ex Parte Louisville & NR Co.

Supreme Court of Alabama

Decided March 6, 1981No. 79-463PublishedCited by 19 opinions

1Opinion of the Court

398 So.2d 291 (1981)

Ex parte LOUISVILLE & NASHVILLE RAILROAD COMPANY.

(In re: State of Alabama v. Louisville & Nashville Railroad Company).

No. 79-463.

The Supreme Court of Alabama.

March 6, 1981.

M. R. Nachman, Jr. of Steiner, Crum & Baker, Montgomery, for petitioner.

Charles A. Graddick, Atty. Gen., and Herbert I. Burson, Jr., and Ronald J. Bowden, Asst. Counsel, Department of Revenue, and Asst. Attys. Gen., for respondent.

ALMON, Justice.

This appeal presents the question of whether Alabama's gross receipts tax upon a railroad's earnings from "intrastate business" applies to receipts generated by…

2Cases cited34 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. The Daniel BallSupreme Court of the United States · 1871
  3. Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
  4. Freeman v. HewitSupreme Court of the United States · 1947
  5. Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951

29 more not listed; retrieve them via the Exa API.

3Cited by19 opinions

  1. Blue Cross and Blue Shield v. NielsenSupreme Court of Alabama · 1998
  2. Ex Parte Haynes Downard Andra & Jones, LLPSupreme Court of Alabama · 2005
  3. Holcomb v. CarrawaySupreme Court of Alabama · 2006
  4. Blue Cross & Blue Shield of Alabama, Inc. v. NielsenCourt of Appeals for the Eleventh Circuit · 1997
  5. Maddox v. Ford Motor Co.Supreme Court of Alabama · 2011

14 more not listed; retrieve them via the Exa API.

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