Legal Opinion
State v. Bankhead Mining Company
Supreme Court of Alabama
Decided June 16, 1966No. 6 Div. 280PublishedCited by 10 opinions
1Opinion of the Court
HARWOOD,-Justice.
The Bankhead Mining Company, Inc., purchased quantities of ammonium nitrate from a chemical company in Missouri.' The State Department of Revenue made’ an assessment against Bankhead for use taxes on said ammonium nitrate totalling some $528.-23 for periods specified in the assessment. Bankhead contended that the ammonium nitrate was exempt from use taxes by virtue of being fertilizer. The Revenue Department’s assessment was appealed to the Circuit Court of Walker County, in equity. That court decreed that the ammonium nitrate was fertilizer, and as such was exempt from the…
2Cases cited6 opinions
- Williams v. StateSupreme Court of Alabama · 1948
- Title Guarantee Loan & Trust Co. v. HamiltonSupreme Court of Alabama · 1940
- State v. Newbury Manufacturing Co.Supreme Court of Alabama · 1957
- Brookley Manor, Inc. v. StateSupreme Court of Alabama · 1956
- State v. SmithSupreme Court of Alabama · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In The Matter Of John David Fox, Jr.Court of Appeals for the Fifth Circuit · 1980
- Ex Parte Siemag, Inc.Court of Civil Appeals of Alabama · 2010
- Young Men's Christian Ass'n of North Dakota State University v. Board of County CommissionersNorth Dakota Supreme Court · 1972
- Hoover, Inc. v. State Dept. of RevenueSupreme Court of Alabama · 2002
- McElrath Poultry Co., Inc. v. State, Dept. of RevenueCourt of Civil Appeals of Alabama · 1976
5 more not listed; retrieve them via the Exa API.