Legal Opinion
Boswell v. General Oils, Inc.
Court of Civil Appeals of Alabama
Decided November 22, 1978No. Civ. 1599PublishedCited by 5 opinions
1Opinion of the Court
This is a tax case.
The dispositive issue on appeal is whether the trial court was correct in its determination that the instant sale was a wholesale sale and not subject to sales tax. We find the trial court's determination to be correct and affirm.
The record reveals the following pertinent facts: Between July 1, 1976, and August 31, 1977, General Oils, Inc. (General) sold The Mead Corporation (Mead) 18,273,793 gallons of No. 6 fuel oil at a total price of $4,826,086.19 for use by Mead in the manufacture of paper products. In connection with these sales, Mead paid General approximately…
2Cases cited5 opinions
- Boswell v. Abex CorporationSupreme Court of Alabama · 1975
- State v. Southern Kraft CorporationSupreme Court of Alabama · 1942
- State v. United States Steel CorporationSupreme Court of Alabama · 1968
- Boswell v. Abex CorporationCourt of Civil Appeals of Alabama · 1975
- Robertson & Associates (Ala.), Inc. v. BoswellSupreme Court of Alabama · 1978
3Cited by5 opinions
- Al-Tom Investment, Inc. v. Director of RevenueSupreme Court of Missouri · 1989
- Eagerton v. KlinglerCourt of Civil Appeals of Alabama · 1982
- Boswell v. General Oils, Inc.Court of Civil Appeals of Alabama · 1978
- State v. Alabama Metallurgical Corp.Court of Civil Appeals of Alabama · 1984
- Stauffer Chemical Co. v. State Department of RevenueCourt of Civil Appeals of Alabama · 1993