Legal Opinion
Boswell v. Paramount Television Sales, Inc.
Supreme Court of Alabama
Decided August 30, 1973No. SC 442PublishedCited by 19 opinions
1Opinion of the Court
*492MADDOX, Justice.
Paramount Television Sales, a California corporation, filed a class suit for declaratory judgment in the Circuit Court of Montgomery County, in Equity, seeking to prevent the State Commissioner of Revenue from enforcing that portion of Act No. 96, Acts of Alabama, Special Session, 1971, p. 166, carried in the Code of Alabama, Recomp.1958, (1971 Supp.) as Title 51, § 629(21-28), which levies a privilege or license tax on persons engaging in the business of renting or leasing tangible personal property.1
The lower court entered a final decree holding Paramount and others in its…
2Cases cited15 opinions
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Matter of United Artists Corp. v. TaylorNew York Court of Appeals · 1937
- Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1951
- Crescent Amusement Co. v. CarsonTennessee Supreme Court · 1948
10 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Comptroller of the Treasury v. Equitable Trust Co.Court of Appeals of Maryland · 1983
- Columbia Pictures Industries, Inc. v. Tax CommissionerSupreme Court of Connecticut · 1979
- State v. Central Computer Services, Inc.Supreme Court of Alabama · 1977
- In Re the Tax Appeal of Heftel Broadcasting Honolulu, Inc.Hawaii Supreme Court · 1976
- Mt. Mansfield Television, Inc. v. Vermont Commissioner of TaxesSupreme Court of Vermont · 1975
14 more not listed; retrieve them via the Exa API.