Legal Opinion
City of Anniston v. State
Supreme Court of Alabama
Decided November 29, 1956No. 7 Div. 298PublishedCited by 6 opinions
1Opinion of the Court
LAWSON, Justice.
The State Department of Revenue on January 22, 1953, made a final sales tax assessment against the City of Anniston based on gross receipts from five swimming pools and one golf course operated by that city through its Park and Recreation Board. The assessment covered a period of time beginning on August 1, 1949, and ending August 31, 1952, and is in the amount of $743.50, which amount includes tax, penalty and interest.
The State Department of Revenue made the assessment on the theory that the proceeds from admission fees to the swimming pools and the golf course were taxable…
2Cases cited12 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Merriwether v. StateSupreme Court of Alabama · 1949
- National Linen Service Corp. v. State Tax CommissionSupreme Court of Alabama · 1939
- In Re Opinions of the JusticesSupreme Court of Alabama · 1938
- State v. City of MontgomerySupreme Court of Alabama · 1933
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Town of Mulga v. Town of MaytownSupreme Court of Alabama · 1987
- State, Department of Revenue v. TeagueCourt of Civil Appeals of Alabama · 1983
- City of Springfield v. FredricksSupreme Court of Missouri · 1982
- State v. Monk & Associates, Inc.Court of Civil Appeals of Alabama · 1976
- Town of Hackleburg v. Northwest Alabama Gas DistrictSupreme Court of Alabama · 1964
1 more not listed; retrieve them via the Exa API.