Legal Opinion
State v. GM&O Land Co.
Court of Civil Appeals of Alabama
Decided January 31, 1973No. Civ. 27PublishedCited by 3 opinions
1Opinion of the Court
HOLMES, Judge.
The appellant, State of Alabama, entered a final assessment for the lease tax levied by Tit. 51, § 629(21)-(28), Code of Alabama 1940.
From this final assessment, appellee appealed pursuant to the provisions of Tit. 51, § 140, Code of Alabama 1940, to the Circuit Court of Montgomery County.
The trial court, in its decree, determined that appellee did not owe the lease tax charged to it in the final assessment. It is from this decree that this appeal is taken.
There was no oral testimony taken before the trial court, the case being submitted to the trial judge on the affidavit of a…
2Cases cited11 opinions
- State v. T. R. Miller Mill CompanySupreme Court of Alabama · 1961
- State v. Bay Towing & Dredging CompanySupreme Court of Alabama · 1956
- Weil v. StateSupreme Court of Alabama · 1875
- State v. Helburn Co.Supreme Court of Alabama · 1959
- Hamm v. Continental Gin CompanySupreme Court of Alabama · 1964
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3Cited by3 opinions
- Lepeska Leasing Corp. v. STATE, DEPT. OF REVENUECourt of Civil Appeals of Alabama · 1981
- Alabama Department of Revenue v. U.S. Xpress Leasing, Inc.Court of Civil Appeals of Alabama · 2016
- State v. GM & O Land Co.Supreme Court of Alabama · 1973