Legal Opinion
ALABAMA DEPT. OF REVENUE v. Morton
Court of Civil Appeals of Alabama
Decided May 21, 2004No. 2030013PublishedCited by 7 opinions
1Opinion of the Court
On June 13, 2001, James B. Morton and Sara B. Morton ("the taxpayers"), who reside in Barbour County, filed petitions for refund pursuant to the Alabama Taxpayers' Bill of Rights and Uniform Procedures Act, Ala. Code 1975, § 40-2A-1 et seq. (hereinafter "TBOR"), with the Alabama Department of Revenue ("the Department") in the form of amended Alabama income-tax returns1 with respect to tax years 1994, 1995, and 1996. In those petitions, the taxpayers requested income-tax refunds based upon their contention that certain payments made to Sara B. Morton by the Teachers Retirement System of…
2Cases cited6 opinions
- State Dept. of Revenue v. GarnerCourt of Civil Appeals of Alabama · 2001
- State, Dept. of Revenue v. Welding Eng.Court of Civil Appeals of Alabama · 1984
- Mitchell v. StateCourt of Civil Appeals of Alabama · 1977
- Dowda v. StateSupreme Court of Alabama · 1962
- STATE DEPT. OF REVENUE v. ZegarelliCourt of Civil Appeals of Alabama · 1996
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Ex Parte CarlisleCourt of Civil Appeals of Alabama · 2004
- Gateway Gaming, LLC v. State Department of RevenueCourt of Civil Appeals of Alabama · 2012
- 84 Lumber Co. v. City of NorthportCourt of Civil Appeals of Alabama · 2017
- Ex Parte Tellabs Operations, 1100393 (Ala. 8-12-2011)Supreme Court of Alabama · 2011
- Alabama Department of Revenue v. HarrisCourt of Civil Appeals of Alabama · 2008
2 more not listed; retrieve them via the Exa API.