Legal Opinion
Dansby v. STATE DEPT. OF REVENUE
Court of Civil Appeals of Alabama
Decided January 10, 1990No. Civ. 7224PublishedCited by 4 opinions
1Opinion of the Court
This is a tax case.
The Department of Revenue (Department) entered a final jeopardy assessment of taxes and penalties due from the taxpayer in accordance with Ala. Code 1975, § 40-17A-1 et seq. on December 22, 1988. The taxpayer filed a notice of appeal to the Henry County Circuit Court pursuant to Ala. Code 1975, §40-2-22. The Department filed a motion to dismiss the appeal, alleging that the taxpayer failed to comply with the statutory requirements for the appeal in that he failed to file a cost bond. Both parties filed supporting briefs, and after hearing arguments from counsel, the trial…
2Cases cited3 opinions
- Baird v. State Dept. of RevenueCourt of Civil Appeals of Alabama · 1989
- TUSCALOOSA CTY. SP. TAX BD. v. Tuscaloosa Vending Co.Court of Civil Appeals of Alabama · 1985
- Tuscaloosa County Special Tax Board v. Tuscaloosa Vending Co.Supreme Court of Alabama · 1985
3Cited by4 opinions
- State Dept. of Revenue v. GarnerCourt of Civil Appeals of Alabama · 2001
- STATE DEPT. OF REVENUE v. ZegarelliCourt of Civil Appeals of Alabama · 1996
- STATE DEPT. OF REVENUE v. DraytonSupreme Court of Alabama · 1992
- Robinson v. StateCourt of Civil Appeals of Alabama · 1993