Legal Opinion
State, Department of Revenue v. Morrison Cafeterias Consolidated, Inc. of Delaware
Supreme Court of Alabama
Decided August 30, 1985No. 84-601PublishedCited by 15 opinions
1Opinion of the Court
ADAMS, Justice.
Morrison Cafeterias Consolidated, Inc., of Delaware (hereinafter Morrison) was assessed a sales tax of $94,221.51 by the State of Alabama Department of Revenue. The sales tax was based on the value of food consumed by Morrison employees as part of a compensation plan. Morrison appealed the assessment to the Circuit Court of Mobile County, which granted summary judgment in favor of Morrison. The State appealed to the Court of Civil Appeals, 487 So.2d 895, which affirmed the judgment.
We granted the State’s petition for a writ of certiorari to decide whether food withdrawn from…
2Cases cited14 opinions
- Linkletter v. WalkerSupreme Court of the United States · 1965
- Farrior v. New England Mortgage Security Co.Supreme Court of Alabama · 1890
- State v. Wertheimer Bag Co.Supreme Court of Alabama · 1949
- State v. T. R. Miller Mill CompanySupreme Court of Alabama · 1961
- State v. KERSHAW MANUFACTURING COMPANY.Supreme Court of Alabama · 1962
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3Cited by15 opinions
- Professional Ins. Corp. v. SutherlandSupreme Court of Alabama · 1997
- Walker v. Capstone Building Corp.Supreme Court of Alabama · 2012
- Osborn v. RocheSupreme Court of Alabama · 2001
- Cline v. Ashland, Inc.Supreme Court of Alabama · 2007
- Ex Parte Morrison Food Service of AlabamaSupreme Court of Alabama · 1986
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