Legal Opinion
State v. Aluminum Ore Co.
Supreme Court of Alabama
Decided October 13, 1955No. 1 Div. 619PublishedCited by 8 opinions
1Opinion of the Court
MERRILL, Justice.
This is an appeal from a decree of the Circuit Court of Mobile County, in Equity, overruling demurrers of the Alabama State Department of Revenue and the State of Alabama to the taxpayers’ bill of complaint. The bill presented an appeal under the provisions of § 140, Title 51, Code of 1940, from a final assessment by the State Department of Revenue of franchise taxes for the year 1951. The franchise tax was assessed against the Aluminum Ore Company, which is a wholly owned subsidiary of the Aluminum Company of America. In 1952 Aluminum Ore Company was dissolved and all its…
2Cases cited9 opinions
- State v. Louis Pizitz Dry Goods Co.Supreme Court of Alabama · 1943
- Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1949
- State v. National Cash Credit Ass'nSupreme Court of Alabama · 1932
- Hollingsworth & Whitney Co. v. StateSupreme Court of Alabama · 1941
- State v. Burchfield Bros.Supreme Court of Alabama · 1924
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- State v. Norman Tobacco CompanySupreme Court of Alabama · 1962
- Evers v. Link Enterprises, Inc.Court of Civil Appeals of Alabama · 1980
- State v. Aluminum Company of AmericaSupreme Court of Alabama · 1966
- City of Montgomery v. BrownSupreme Court of Alabama · 1969
- Muncaster v. StateCourt of Civil Appeals of Alabama · 1983
3 more not listed; retrieve them via the Exa API.