Legal Opinion

State v. Southern Saw Service, Inc.

Supreme Court of Alabama

Decided April 26, 1951No. 3 Div. 579PublishedCited by 5 opinions

1Opinion of the Court

BROWN, Justice.

The state department of revenue after protest and oral hearing demanded, on September 16th, 1949, made final a use tax assessment under §§ 787-789, Tit. 51, Code of 1940, as amended, for the period January 1, 1946 to December 31, 1946, in the sum of $549.09, the tax, $86.47, interest from due date, total $635.56. From the final order of the department the taxpayer prosecuted an appeal to the Circuit Court of Montgomery County, in Equity, under § 140, Tit. 51, Code of 1940, and in pursuance of said appeal filed the bill in this case which alleges as follows.

“(a) Said assessment…

2Cases cited6 opinions

  1. Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
  2. National Linen Service Corp. v. State Tax CommissionSupreme Court of Alabama · 1939
  3. Pure Oil Co. v. StateSupreme Court of Alabama · 1943
  4. Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1949
  5. Layne Central Co. v. CurrySupreme Court of Alabama · 1942

1 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Bruce Motor Freight, Inc. v. LauterbachSupreme Court of Iowa · 1956
  2. Rabren v. Radio Corporation of AmericaSupreme Court of Alabama · 1971
  3. Hamm v. Boeing CompanySupreme Court of Alabama · 1969
  4. State v. Southern Saw Service, Inc.Supreme Court of Alabama · 1951
  5. State v. Southern Saw Service, Inc.Supreme Court of Alabama · 1951

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