Legal Opinion
State Department of Revenue v. McLemore
Court of Civil Appeals of Alabama
Decided November 30, 1988No. Civ. 6544PublishedCited by 4 opinions
1Opinion of the Court
INGRAM, Judge.
This case arises from a final income tax assessment issued by the administrative law division of the State Department of Revenue in 1987 against William H. McLe-more and Ruth C. McLemore (taxpayers) for the tax year 1984. The taxpayers timely filed an appeal of the final assessment in the Montgomery County Circuit Court, alleging that the assessment was contrary to the “step-up” basis provisions contained in Ala.Code 1975, § 40-18-6(a)(2), prior to its 1985 amendment.
This is a case of first impression under current Alabama income tax law. The dis-positive issue on appeal is…
2Cases cited12 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Paccar, Inc. And Subsidiaries v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Blueberry Land Company, Inc. And Richmond Hill Land Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Norman J. And Beverly G. Magneson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Rice v. EisnerCourt of Appeals for the Second Circuit · 1926
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3Cited by4 opinions
- Utah State Tax Comm'n v. See's Candies, Inc.Utah Supreme Court · 2018
- STATE DEPT. OF REVENUE v. RobertsonCourt of Civil Appeals of Alabama · 1998
- STATE DEPT. OF REVENUE v. RobertsonCourt of Civil Appeals of Alabama · 1998
- State Department of Revenue v. CrewsCourt of Civil Appeals of Alabama · 1989