Legal Opinion

East Brewton Materials, Inc. v. State, Dept. of Revenue

Court of Civil Appeals of Alabama

Decided March 18, 1970No. 3 Div. 11PublishedCited by 14 opinions

1Opinion of the Court

WRIGHT, Judge.

East Brewton Materials, Inc., is a corporation organized under the laws of Alabama, with'its place of business in East Brewton, Alabama. It is engaged in the business of selling sand, gravel and plant mix asphalt’to customers in Alabama, and occasionally/ in Florida. It is the appellant here, in á dispute with the Department' of Revenue;' State of Alabama, involving the assessmenC'of delinquent sales tax.

The dispute arose when the Department of Revenue made an audit of the appellant’s sales' tax- records and determined that additional • tax was due by appellant for the period of…

2Cases cited9 opinions

  1. State v. Wertheimer Bag Co.Supreme Court of Alabama · 1949
  2. State v. Bay Towing & Dredging CompanySupreme Court of Alabama · 1956
  3. State v. Helburn Co.Supreme Court of Alabama · 1959
  4. State v. Birmingham Rail & Locomotive Co.Supreme Court of Alabama · 1953
  5. State v. Southern Electric Generating CompanySupreme Court of Alabama · 1963

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

3Cited by14 opinions

  1. Boswell v. Abex CorporationSupreme Court of Alabama · 1975
  2. Kurtz Concrete, Inc. v. SpradlingSupreme Court of Missouri · 1978
  3. Hales Sand & Gravel, Inc. v. Audit Division of the State Tax CommissionUtah Supreme Court · 1992
  4. In Re the State Sales & Use Tax Liability of TownleySouth Dakota Supreme Court · 1987
  5. State v. Tri-State PharmaceuticalCourt of Civil Appeals of Alabama · 1979

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API