Legal Opinion
Ex Parte Fleming Foods of Alabama, Inc.
Supreme Court of Alabama
Decided September 16, 1994No. 1931005, 1931007PublishedCited by 18 opinions
1Opinion of the Court
The issue raised by the petitioners is whether the State Department of Revenue legally and correctly assessed use taxes against certain vehicles operated by Fleming Foods of Alabama, Inc. ("Fleming Foods"), pursuant to § 40-23-61(c), Ala. Code 1975.
On January 22, 1985, the Department issued assessments against Fleming Foods for use taxes on vehicles during the tax period 1981-1984 in the amounts of $15,320.63 for state use tax and $5,106.89 for city use tax. Fleming Foods then petitioned the Department for a redetermination. Its petition was denied, and Fleming Foods then requested a hearing…
2Cases cited13 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Goldberg v. SweetSupreme Court of the United States · 1989
- State v. Southern Kraft CorporationSupreme Court of Alabama · 1942
- Director of Revenue v. Superior Aircraft Leasing Co.Supreme Court of Missouri · 1987
- Frank W. Whitcomb Construction Corp. v. Commissioner of TaxesSupreme Court of Vermont · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Ex Parte Exxon Mobil Corp.Supreme Court of Alabama · 2005
- Irwin Industrial Tool Co. v. Department of RevenueIllinois Supreme Court · 2010
- Ex Parte Emerald Mountain Expressway BridgeSupreme Court of Alabama · 2003
- Monroe v. Valhalla Cemetery Company, Inc.Court of Civil Appeals of Alabama · 1999
- M Associates, Inc. v. City of Irondale.Supreme Court of Alabama · 1998
13 more not listed; retrieve them via the Exa API.