Legal Opinion
Rush v. DEPT. OF REVENUE OF STATE OF ALA.
Court of Civil Appeals of Alabama
Decided March 24, 1982No. Civ. 3147PublishedCited by 8 opinions
1Opinion of the Court
This is a tax case.
George Rush was a general contractor who constructed two plants for the treatment of water to be placed in municipal water systems. He claimed that these two plants were tax exempt because they removed pollution from water. The Department of Revenue (hereinafter Department) disallowed these exemptions and assessed sales and use taxes against Rush.
Rush appealed these final assessments of tax to the Circuit Court of Calhoun County. He demanded a trial by jury, but the Department moved to strike this demand. The Department's motion was granted, and the case was heard by the…
2Cases cited6 opinions
- Alabama Industrial Bank v. State Ex Rel. C. E. AvingerSupreme Court of Alabama · 1970
- Fuller v. Associates Commercial Corp.Supreme Court of Alabama · 1980
- Drake v. Pennsylvania Threshermen & Farmers' Mutual Casualty Ins.Supreme Court of Alabama · 1957
- State v. WallisCourt of Civil Appeals of Alabama · 1972
- State v. OverbySupreme Court of Alabama · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Chemical Waste Management, Inc. v. StateCourt of Civil Appeals of Alabama · 1987
- HLH Constructors, Inc. v. State Department of RevenueCourt of Civil Appeals of Alabama · 2004
- Old Southern Life Insurance Co. v. Alabama Insurance DepartmentCourt of Civil Appeals of Alabama · 1986
- Norris v. City of BirminghamCourt of Civil Appeals of Alabama · 1983
- Old Southern Life Insurance Co. v. Alabama Insurance DepartmentCourt of Civil Appeals of Alabama · 1986
3 more not listed; retrieve them via the Exa API.