Legal Opinion
State v. Hunt Oil Company
Court of Civil Appeals of Alabama
Decided November 29, 1972No. Civ. 3PublishedCited by 11 opinions
1Opinion of the Court
WRIGHT, Presiding Judge.
A sales tax assessment was made by the Department of Revenue of the State of Alabama against Hunt Oil Company for the period of December 1, 1963 to November 30, 1966 in the amount of $2,335.55. The assessed tax was upon fuel oil sold to purchasers for heating asphaltic concrete in portable kilns at particular paving job sites.
Hunt appealed from the assessment to the Circuit Court of Montgomery County. The case was submitted to the circuit court on bill of complaint as amended, answer and stipulation of the parties. Decree was entered against the State on April 18,…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- State v. Pure Oil Co.Supreme Court of Alabama · 1951
- State v. Maddox Tractor & Equipment Co.Supreme Court of Alabama · 1953
- State v. Alabama Power Co.Supreme Court of Alabama · 1950
- Union Central Life Ins. v. State Ex Rel. WhetstoneSupreme Court of Alabama · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- State v. Hunt Oil CompanySupreme Court of Alabama · 1973
- Ex Parte Kimberly-Clark Corp.Supreme Court of Alabama · 1987
- Dothan Progress v. State, Department of RevenueCourt of Civil Appeals of Alabama · 1986
- State v. Ball-Co Contractors, Inc.Court of Civil Appeals of Alabama · 1979
- State Dept. of Revenue v. Telnet Corp.Court of Civil Appeals of Alabama · 1991
6 more not listed; retrieve them via the Exa API.