Legal Opinion
State v. LEARY & OWENS EQUIPMENT COMPANY, INC.
Court of Civil Appeals of Alabama
Decided December 11, 1974No. Civ. 335PublishedCited by 5 opinions
1Per curiam
This cause arose as a result of the State Department of Revenue, appellant here, levying against Leary and Owens Equipment Co., appellee (hereinafter called Leary-Owens) a gross receipts tax deficiency assessment for the period from August 1,1967 through August 31, 1970.
On October 7, 1970 notice and demand for additional sales tax was served on Leary-Owens in the amount of $36,435.22 including interest of $2,906.45. Leary-Owens failed to pay the amount demanded and, on October 19, 1970, was served with a preliminary deficiency assessment of $36,435.22 and a penalty of $2,906.45. The total…
2Cases cited3 opinions
- Morgan v. StateSupreme Court of Alabama · 1967
- Smith v. StateWashington Supreme Court · 1964
- Rust Engineering Co. v. StateSupreme Court of Alabama · 1971
3Cited by5 opinions
- Ex Parte Hoover, Inc.Supreme Court of Alabama · 2006
- Hoover, Inc. v. State Dept. of RevenueSupreme Court of Alabama · 2002
- STATE, DEPT. OF REVENUE v. Hoover, Inc.Court of Civil Appeals of Alabama · 2007
- Calhoun Publishing Co. v. StateCourt of Civil Appeals of Alabama · 1987
- State v. LewisCourt of Civil Appeals of Alabama · 2002