Legal Opinion
STATE, DEPT. OF REVENUE v. Arnold
Supreme Court of Alabama
Decided March 18, 2005No. 1031801PublishedCited by 19 opinions
1Opinion of the Court
The Alabama Department of Revenue ("the Department") appeals from an order of the Jackson Probate Court exempting the Jackson County Fair Association ("the Association") from all state, county, and municipal taxation.
The facts before us are straightforward. The Association sells tickets patrons use to gain admission to its annual county fair. On June 3, 2004, in preparation for the fair, Melton B. Arnold, as chairman of the Association filed a petition in the Jackson Probate Court seeking an order declaring that its fair was a "county fair" under Ala. Code 1975, § 40-9-1(12), "so that…
2Cases cited5 opinions
- Wallace v. StateSupreme Court of Alabama · 1987
- Dunning v. New England Life Ins. Co.Supreme Court of Alabama · 2003
- Eitzen v. MEDICAL LICENSURE COM'N OF ALA.Court of Civil Appeals of Alabama · 1998
- Broadfoot v. StateAlabama Court of Appeals · 1938
- J.M.R. v. County of TalladegaSupreme Court of Alabama · 1996
3Cited by19 opinions
- Ex Parte Alabama Dept. of Human ResourcesSupreme Court of Alabama · 2008
- Solomon v. Liberty Nat. Life Ins. Co.Supreme Court of Alabama · 2006
- Ex Parte CulbrethSupreme Court of Alabama · 2006
- Hutchinson v. MillerCourt of Civil Appeals of Alabama · 2007
- Darby v. SchleyCourt of Civil Appeals of Alabama · 2008
14 more not listed; retrieve them via the Exa API.