Legal Opinion
HealthSouth Corp. v. JEFFERSON CTY. TAX ASSESSOR
Court of Civil Appeals of Alabama
Decided October 27, 2006No. 2050538PublishedCited by 6 opinions
1Opinion of the Court
The facts of this tax case are virtually undisputed. In the period prior to 2002, several officials at the HealthSouth Corporation ("HealthSouth") were involved in a scheme to artificially inflate the company's reported earnings. In furtherance of this scheme, HealthSouth overstated its fixed assets by recording fictitious items of personal property in the fixed-asset books of many of its facilities, including the corporate headquarters located in Jefferson County. Consequently, when HealthSouth completed its personal-property tax returns for the 2001-2003 tax years and submitted them to Dan…
2Cases cited31 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Stone v. WhiteSupreme Court of the United States · 1937
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- DeKalb County LP Gas Co., Inc. v. Suburban Gas, Inc.Supreme Court of Alabama · 1998
- Ex Parte GrahamSupreme Court of Alabama · 1997
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3Cited by6 opinions
- Ex Parte HealthSouth Corp.Supreme Court of Alabama · 2007
- Tucker v. Ernst & Young, LLPSupreme Court of Alabama · 2014
- Dunn v. Sequa Corporation, 2100299 (ala.civ.app. 6-24-2011)Court of Civil Appeals of Alabama · 2011
- Dr. Scott Harris, in his official capacity as the State Health Officer v. Oasis Family Birthing Center, LLC, Dr. Heather Skanes, Alabama Birth Center, Dr. Yashica Robinson, Alabama Affiliate of the American College of Nurse-Midwives, Jo Crawford, and Tracie StoneCourt of Civil Appeals of Alabama · 2026
- HealthSouth Corp. v. Boulder County Board of CommissionersColorado Court of Appeals · 2009
1 more not listed; retrieve them via the Exa API.