Legal Opinion
STATE DEPT. OF REV. v. Medical Care Equip., Inc.
Court of Civil Appeals of Alabama
Decided April 16, 1999No. 2980092PublishedCited by 5 opinions
1Opinion of the Court
Medical Care Equipment, Inc. (hereinafter "MCE"), sells and leases durable medical equipment. The State Department of Revenue (hereinafter "the Department") assessed various State taxes, Talladega County taxes, and City of Sylacauga taxes against MCE for the period April 1988 through March 1991. MCE appealed that assessment to the Administrative Law Division, which conducted a hearing. On January 21, 1994, the Administrative Law Judge upheld the tax assessments and entered a judgment against MCE in favor of the Department.
MCE appealed the decision of the administrative law judge to the…
2Cases cited6 opinions
- Ex Parte JohnsonSupreme Court of Alabama · 1998
- B. F. Goodrich Co. v. ParkerSupreme Court of Alabama · 1968
- Greco v. THYSSEN MIN. CONST., INC.Court of Civil Appeals of Alabama · 1986
- Poff v. General Motors Corp.Court of Civil Appeals of Alabama · 1997
- Smith v. StateCourt of Civil Appeals of Alabama · 1995
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3Cited by5 opinions
- Ex Parte JamesSupreme Court of Alabama · 2002
- State Dept. of Revenue v. GarnerCourt of Civil Appeals of Alabama · 2001
- Eustace v. BrowningCourt of Civil Appeals of Alabama · 2009
- Alabama Coalition for Equity, Inc. v. JamesSupreme Court of Alabama · 2002
- Tanner & Guin, LLC v. State Department of RevenueCourt of Civil Appeals of Alabama · 2015