Legal Opinion
Alabama Department of Revenue v. National Peanut Festival Ass'n
Court of Civil Appeals of Alabama
Decided November 7, 2008No. 2070123PublishedCited by 8 opinions
1Opinion of the Court
MOORE, Judge.
The Alabama Department of Revenue (“the Department”) appeals from a judgment of the Houston Circuit Court holding that The National Peanut Festival Association, Inc. (“the taxpayer”), was entitled to a refund of taxes and interest paid to satisfy a final assessment entered on July 31, 2006.
Background
The taxpayer is a nonprofit corporation whose objective, according to its bylaws, is to promote interest in peanuts and peanut farming. Pursuant to that objective, and to also further interests in agriculture in general, the taxpayer holds an annual event known as the National Peanut…
2Cases cited42 opinions
- IMED Corp. v. Systems Engineering Assoc.Supreme Court of Alabama · 1992
- Blue Cross and Blue Shield v. HodurskiSupreme Court of Alabama · 2004
- Liberty Nat. v. Univ. of Ala. Health Servs.Supreme Court of Alabama · 2003
- Fletcher v. Tuscaloosa Federal Savings & Loan Ass'nSupreme Court of Alabama · 1975
- LLOYD NOLAND FOUNDATION v. HealthSouth Corp.Supreme Court of Alabama · 2007
37 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sustainable Forests, LLC v. Alabama Department of Revenue.Court of Civil Appeals of Alabama · 2011
- Springhill Hospitals, Inc. v. State Health Planning & Development AgencyCourt of Civil Appeals of Alabama · 2016
- Alabama Department of Revenue v. National Peanut Festival Ass'nCourt of Civil Appeals of Alabama · 2010
- First United Security Bank v. McCollumCourt of Civil Appeals of Alabama · 2012
- Alabama Department of Revenue v. National Peanut Festival Ass'nCourt of Civil Appeals of Alabama · 2010
3 more not listed; retrieve them via the Exa API.