Legal Opinion
Sizemore v. OWNER-OPERATOR INDEPENDENT DRIVERS ASS'N, INC.
Court of Civil Appeals of Alabama
Decided January 13, 1995No. AV93000613PublishedCited by 39 opinions
1Opinion of the Court
This is a tax case concerning the constitutionality of Ala. Code 1975, § 40-17-150.
In June 1991, the Owner-Operator Independent Drivers Association Inc., et al. (Association) filed a class action challenging the constitutionality of Ala. Code 1975, § 40-17-150, a provision of Article 3 entitled "Motor Carrier Fuel Tax." The action was filed against James M. Sizemore, Jr., Commissioner of the Alabama Department of Revenue, and other state officials (collectively referred to as Sizemore). Inter alia, the Association alleged that the statute imposed a tax on foreign motor carriers, referred to…
2Cases cited8 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Bass v. SOUTHTRUST BANK OF BALDWIN CTY.Supreme Court of Alabama · 1989
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
- Thorn v. Jefferson CountySupreme Court of Alabama · 1979
- Melton v. Perry County Bd. of Educ.Court of Civil Appeals of Alabama · 1990
3 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Sanders v. Shoe Show, Inc.Court of Civil Appeals of Alabama · 2000
- Hale v. KROGER LTD. PARTNERSHIP ICourt of Civil Appeals of Alabama · 2009
- Weathers v. City of OxfordCourt of Civil Appeals of Alabama · 2004
- Beard v. Mobile Press Register, Inc.Court of Civil Appeals of Alabama · 2004
- Doss v. Serra Chevrolet, Inc.Court of Civil Appeals of Alabama · 2000
34 more not listed; retrieve them via the Exa API.