Legal Opinion
State v. Maddox Tractor & Equipment Co.
Supreme Court of Alabama
Decided December 17, 1953No. 6 Div. 527PublishedCited by 29 opinions
1Opinion of the Court
STAKELY, Justice.
This is an appeal from a decree of the equity court overruling the demurrer of the State of Alabama (appellant) to the bjl'l of complaint filed by Maddox Tractor and Equipment Company, a partnership composed of Walter Maddox and James'H. Maddox and Walter Maddox and James H. Maddox, individually. The case involves the construction of certain phases of the Alabama Sales Tax statutes.
On November 2, 1951, the State Department of Revenue made a final assessment against Maddox Tractor and Equipment Company, a partnership composed of Walter Maddox and James H. Maddox and Walter…
2Cases cited16 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Miller v. United StatesSupreme Court of the United States · 1935
- International Railway Co. v. DavidsonSupreme Court of the United States · 1922
- Duhame v. State Tax CommissionArizona Supreme Court · 1947
- State ex rel. Lott v. BrewerSupreme Court of Alabama · 1879
11 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Iowa Movers & Warehousemen's Ass'n v. BriggsSupreme Court of Iowa · 1976
- Republic Steel Corporation v. HornSupreme Court of Alabama · 1958
- Boswell v. Abex CorporationSupreme Court of Alabama · 1975
- State Hwy. Dept. v. HEADRICK OUTDOOR ADV.Supreme Court of Alabama · 1992
24 more not listed; retrieve them via the Exa API.