Legal Opinion

King & Boozer v. State

Supreme Court of Alabama

Decided July 29, 1941No. 3 Div. 351PublishedCited by 10 opinions

1Opinion of the Court

LIVINGSTON, Justice.

This is an appeal from a decree of the Circuit Court of Montgomery County, in equity, confirming an assessment made by the State Department of Revenue on May 15, 1941, against King and Boozer, a partnership composed of Tom Cobb King and Simon Elbert Boozer, for sales taxes for the period beginning January 1, 1941, and ending March 31, 1941, in the sum of $1,-236.71 tax and $123.67 penalty thereon. The decree of the circuit court was entered on June 13, 1941, and the appeal therefrom to this Court was duly perfected on June 16, 1941.

■ The tax here involved was assessed…

2Cases cited24 opinions

  1. Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
  2. Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
  3. Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
  4. Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
  5. Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932

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

3Cited by10 opinions

  1. Curry v. United StatesSupreme Court of the United States · 1941
  2. Merriwether v. StateSupreme Court of Alabama · 1949
  3. Standard Oil Co. of Louisiana v. FontenotSupreme Court of Louisiana · 1941
  4. Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1949
  5. Layne Central Co. v. CurrySupreme Court of Alabama · 1942

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