Legal Opinion
Vulcan Lands, Inc. v. Surtees
Court of Civil Appeals of Alabama
Decided November 30, 2007No. 2060607PublishedCited by 4 opinions
1Opinion of the Court
BRYAN, Judge.
The plaintiff, Vulcan Lands, Inc. (“Vulcan Lands”), appeals from a summary judgment in favor of the defendant, G. Thomas Surtees, as commissioner of the Alabama Department of Revenue (“the Department”). We affirm in part, reverse in part, and remand.
Factual Background and Procedural History
In White v. Reynolds Metals Co., 558 So.2d 373 (Ala.1989), the Alabama Supreme Court held that Alabama’s franchise-tax scheme did not violate the Commerce Clause of the United States Constitution. However, in South Central Bell Telephone Co. v. Alabama, 526 U.S. 160, 119 S.Ct. 1180, 143 L.Ed.2d…
Also in this document: Concurrence.
2Cases cited19 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- General Motors Corp. v. TracySupreme Court of the United States · 1997
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
14 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Ex Parte SurteesSupreme Court of Alabama · 2008
- Vulcan Lands, Inc. v. SurteesSupreme Court of Alabama · 2008
- Lockheed Martin Corp. v. State Department of RevenueCourt of Civil Appeals of Alabama · 2016
- Vulcan Lands, Inc. v. SurteesCourt of Civil Appeals of Alabama · 2007