Legal Opinion
State v. Aluminum Company of America
Supreme Court of Alabama
Decided October 6, 1966No. 1 Div. 179, 179-A and 179-BPublishedCited by 4 opinions
1Opinion of the Court
LIVINGSTON, Chief Justice.
These are appeals taken by the State of Alabama from a final decree of the Circuit Court of Mobile County, Alabama, in Equity, setting aside and declaring to be erroneous and excessive to the extent of $13,609.70 in each instance, three final assessments of Alabama foreign corporation franchise tax.
Pursuant to Title 51, Sec. 348, Code of Alabama 1940, the State Department of Revenue made three final assessments of franchise tax against the appellee for the years 1960, 1961, and 1962, respectively, which were duly appealed by the appellee to the lower court, in…
2Cases cited3 opinions
- State v. National Cash Credit Ass'nSupreme Court of Alabama · 1932
- State v. Aluminum Ore Co.Supreme Court of Alabama · 1955
- State v. City Stores CompanySupreme Court of Alabama · 1965
3Cited by4 opinions
- Mrs. Janet M. Lee and Charles McDowell Lee v. Great Northern Nekoosa CorporationCourt of Appeals for the Fifth Circuit · 1972
- Caribbean Condominium v. City of Flagler BeachDistrict Court of Appeal of Florida · 2015
- Ago, Florida Attorney General Reports1985
- Omega Minerals, Inc. v. StateCourt of Civil Appeals of Alabama · 1973