Legal Opinion
State Dept. of Revenue v. Delta Air Lines, Inc.
Court of Civil Appeals of Alabama
Decided July 13, 1989No. Civ. 6910PublishedCited by 5 opinions
1Opinion of the Court
The Alabama Department of Revenue (the Department) entered a "tentative Assessment of Value of Utility Property" against Delta Air Lines, Inc. (Delta) for the 1987 tax year. Delta challenged the assessment and requested a formal contested hearing on the basis that Delta's operations within the state of Alabama were exempt from taxation pursuant to § 40-9-1(24), Code 1975. Following a hearing the administrative law judge determined that the tentative assessment was correct and ordered that it should be made final. Delta appealed the order to the Circuit Court of Montgomery County. The circuit…
2Cases cited3 opinions
- Ex Parte HolladaySupreme Court of Alabama · 1985
- State v. Calumet & Hecla Consol. Copper Co.Supreme Court of Alabama · 1953
- State v. Sprinkle Net Shop, Inc.Court of Civil Appeals of Alabama · 1977
3Cited by5 opinions
- Price v. Time, Inc.Court of Appeals for the Eleventh Circuit · 2005
- Hines v. Riverside Chevrolet-Olds, Inc.Supreme Court of Alabama · 1995
- Danny's, Inc. v. City of Muscle ShoalsCourt of Civil Appeals of Alabama · 1992
- Michael B. Price v. Time, Inc.Court of Appeals for the Eleventh Circuit · 2005
- State v. Russell County Tag CommissionerCourt of Civil Appeals of Alabama · 1991