Legal Opinion
Dothan Progress v. State, Department of Revenue
Court of Civil Appeals of Alabama
Decided February 19, 1986No. Civ. 5258PublishedCited by 4 opinions
1Opinion of the Court
HOLMES, Judge.
This is an appeal of the assessment of sales tax against The Dothan Progress (Do-than) by the State of Alabama Department of Revenue (Department) under Ala. Code (1975), § 40-23-2 and the “withdrawal” provisions of Ala. Code (1975), § 40-23-Ka).
Following an evidentiary hearing before an administrative law judge, the Department entered a final assessment for sales tax against Dothan for the period September 1, 1980, to April 30, 1983. Dothan appealed to the Circuit Court of Montgomery County. The parties submitted the case to the circuit court on joint stipulation of facts,…
2Cases cited10 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Ex Parte Disco Aluminum Products Co., Inc.Supreme Court of Alabama · 1984
- State, Department of Revenue v. Morrison Cafeterias Consolidated, Inc. of DelawareSupreme Court of Alabama · 1985
- White v. Campbell & Associates, Inc.Court of Civil Appeals of Alabama · 1985
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3Cited by4 opinions
- Ex Parte SizemoreSupreme Court of Alabama · 1992
- Ex Parte Dothan ProgressSupreme Court of Alabama · 1987
- Ex Parte SizemoreSupreme Court of Alabama · 1992
- Sizemore v. Dothan ProgressSupreme Court of Alabama · 1992