Legal Opinion
BUTLER AND KENNAMER WHOLESALE COMPANY v. State
Supreme Court of Alabama
Decided September 12, 1974No. SC 757PublishedCited by 5 opinions
1Opinion of the Court
*217COLEMAN, Justice.
A taxpayer applies for certiorari to review a decision by the Court of Civil Appeals, 53 Ala.App. 415, 301 So.2d 176 wherein that court affirmed an assessment against taxpayer for tax on cigarettes allegedly due from taxpayer to the state.
The taxpayer is a partnership which has been engaged in the wholesale grocery business for more than twenty years. The partnership purchases cigarettes for resale to customers. Taxpayer affixes tax stamps to the cigarettes before they are sold to customers.
On February 26, 1970, taxpayer’s place of business was burglarized and large…
2Cases cited14 opinions
- Ex parte BozemanSupreme Court of Alabama · 1913
- National Linen Service Corp. v. State Tax CommissionSupreme Court of Alabama · 1939
- Dixie Coaches, Inc. v. RamsdenSupreme Court of Alabama · 1939
- Kimbrell v. StateSupreme Court of Alabama · 1961
- Hill Grocery Co. v. StateAlabama Court of Appeals · 1935
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- William Rodman & Sons, Inc. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- Alabama Precast Products, Inc. v. State, Department of RevenueCourt of Civil Appeals of Alabama · 1976
- In Re Eli Witt Co.United States Bankruptcy Court, M.D. Florida · 1997
- BUTLER AND KENNAMER WHOLESALE COMPANY v. StateSupreme Court of Alabama · 1974
- Butler and Kennamer Wholesale Co. v. StateCourt of Civil Appeals of Alabama · 1974