Legal Opinion
Evers v. Link Enterprises, Inc.
Court of Civil Appeals of Alabama
Decided August 6, 1980No. Civ. 2287, 2287-XPublishedCited by 16 opinions
1Opinion of the Court
This is an unusual case and one of first impression which requires this court's consideration of Rule 42 (a) of the Alabama Rules of Civil Procedure.
The matter began with an assessment of sales and use taxes by the State Department of Revenue against Link Enterprises, Inc. From final assessment, Link paid the assessment and appealed to the Circuit Court of Montgomery County. At about the same time, Link filed a declaratory judgment suit against H. Ray Evers, et al. (hereinafter referred to as Evers), seeking a declaration that in the event the tax assessments against Link were upheld by the…
2Cases cited11 opinions
- Anderson v. KempSupreme Court of Alabama · 1966
- State v. Colonial Refrigerated Transportation, Inc.Court of Civil Appeals of Alabama · 1971
- DeBardeleben v. TynesSupreme Court of Alabama · 1973
- Birmingham Vending Co. v. StateSupreme Court of Alabama · 1949
- Ex parte WindhamSupreme Court of Alabama · 1972
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Solomon v. Liberty Nat. Life Ins. Co.Supreme Court of Alabama · 2006
- H.J.T. v. State ex rel. M.S.M.Court of Civil Appeals of Alabama · 2009
- R.J.G. v. S.S.W.Court of Civil Appeals of Alabama · 2009
- Glassmeyer ex rel. Hamm v. GlassmeyerCourt of Civil Appeals of Alabama · 2016
- Waite v. WaiteSupreme Court of Alabama · 2006
11 more not listed; retrieve them via the Exa API.