Legal Opinion

Mitchell v. State

Court of Civil Appeals of Alabama

Decided October 26, 1977No. Civ. 1203PublishedCited by 15 opinions

1Opinion of the Court

Taxpayer appeals from an order by the Mobile County Circuit Court dismissing his appeal to that court of a final assessment for sales taxes. We affirm.

The Alabama Department of Revenue made an assessment against Taxpayer for sales taxes due of $1,600, plus $400 penalty and $60 interest. Taxpayer protested. The protest was denied. Final assessment was made on January 28, 1977, in the amount of $2,068. Pursuant to Tit. 51, § 140 of the Code of Alabama (1940) (Recomp. 1958) and Tit. 51, § 786 (17)(a), Code of Alabama (1940) (Recomp. 1958) (Supp. 1973), Taxpayer filed a timely notice of appeal…

2Cases cited5 opinions

  1. State v. Empire Building CompanyCourt of Civil Appeals of Alabama · 1971
  2. Dowda v. StateSupreme Court of Alabama · 1962
  3. City of Talladega v. Jackson- Tinney Lumber Co.Supreme Court of Alabama · 1923
  4. Howell & Graves, Inc. v. CurrySupreme Court of Alabama · 1941
  5. State v. Ladner & Co., Inc.Court of Civil Appeals of Alabama · 1977

3Cited by15 opinions

  1. Allen v. Johnny Baker Hauling, Inc.Court of Civil Appeals of Alabama · 1989
  2. Ex Parte DotySupreme Court of Alabama · 1989
  3. State, Dept. of Revenue v. Welding Eng.Court of Civil Appeals of Alabama · 1984
  4. Taylor v. Department of Indus. RelationsCourt of Civil Appeals of Alabama · 1982
  5. TUSCALOOSA CTY. SP. TAX BD. v. Tuscaloosa Vending Co.Court of Civil Appeals of Alabama · 1985

10 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API