Legal Opinion
State v. Norman Tie & Lumber Co.
Court of Civil Appeals of Alabama
Decided January 21, 1981No. Civ. 2446PublishedCited by 4 opinions
1Opinion of the Court
HOLMES, Judge.
This is a tax case.
The Circuit Court of Pike County granted the taxpayer’s Rule 56, ARCP, motion for summary judgment. The Revenue Department of the State of Alabama appeals, contending the trial court erred in granting summary judgment in favor of the taxpayer.
Specifically, the State contends that the provisions of § 40-23-37, Code of Alabama 1975, are not available to the taxpayer and *1024therefore summary judgment should have been granted in favor of the State. We agree and reverse and remand.
The record reveals the following: Taxpayer is a corporation engaged in the business of…
2Cases cited17 opinions
- Joe P. Farina v. Mission Investment TrustCourt of Appeals for the Fifth Circuit · 1980
- Darks Dairy, Inc. v. Ala. Dairy Com'nSupreme Court of Alabama · 1979
- Morgan County Commission v. PowellSupreme Court of Alabama · 1974
- McKee v. New York Central RailroadSupreme Court of the United States · 1966
- Beaufort Concrete Company v. Atlantic States Construction CompanyCourt of Appeals for the Fifth Circuit · 1966
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Johnson v. Allstate Ins. Co.Supreme Court of Alabama · 1987
- Nolen v. PetersonSupreme Court of Alabama · 1989
- Nolen v. PetersonSupreme Court of Alabama · 1989
- State v. LewisCourt of Civil Appeals of Alabama · 2002