Legal Opinion
State v. Marmon Industries, Inc.
Court of Civil Appeals of Alabama
Decided June 27, 1984No. Civ. 4190PublishedCited by 5 opinions
1Opinion of the Court
This is a use tax assessment case. On December 3, 1982, the Department of Revenue, State of Alabama, entered a final assessment of $114,564.22 against the taxpayer, Marmon Industries, Inc. The assessment covered the period from January 1, 1980, to June 30, 1981, and included use taxes and the interest thereon.
Marmon paid the disputed amount and perfected its appeal to the Montgomery County Circuit Court, pursuant to section 40-2-22, Code of Alabama (1975). Trial was had before the circuit court, with the evidence being presented largely by extensive stipulations of fact and exhibits. On…
2Cases cited8 opinions
- McInnis v. OgilvieSupreme Court of the United States · 1969
- Hamm v. Boeing CompanySupreme Court of Alabama · 1968
- Rust Engineering Co. v. StateSupreme Court of Alabama · 1971
- Lepeska Leasing Corp. v. STATE, DEPT. OF REVENUECourt of Civil Appeals of Alabama · 1981
- State v. Thiokol Chemical CorporationCourt of Civil Appeals of Alabama · 1970
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3Cited by5 opinions
- Yelverton's, Inc. v. Jefferson CountyCourt of Civil Appeals of Alabama · 1997
- BOYD BROS. TRANS. v. State Dept. of RevenueCourt of Civil Appeals of Alabama · 2007
- Culverhouse, Inc. v. Alabama Department of Revenue (In Re Culverhouse, Inc.)District Court, M.D. Alabama · 2006
- In Re Culverhouse Inc.United States Bankruptcy Court, M.D. Alabama · 2004
- State v. Russell County Tag CommissionerCourt of Civil Appeals of Alabama · 1991