Legal Opinion
Lockheed Martin Corp. v. State Department of Revenue
Court of Civil Appeals of Alabama
Decided May 27, 2016No. 2141074Published
1Opinion of the Court
MOORE, Judge.
Lockheed Martin Corporation (“Lockheed”) appeals from a judgment of the Montgomery Circuit Court (“the trial court”) in favor of the State Department of Revenue (“the Department”). We dismiss the appeal in part and affirm the judgment in part.
Procedural Background
In 1998 and 1999, Lockheed paid Alabama franchise taxes as a foreign corporation under former § 40-14-41, Ala.Code 1975. On March 23, 1999, the United States Supreme Court issued its opinion in South Central Bell Telephone Co. v. Alabama, 526 U.S. 160, 119 S.Ct. 1180, 143 L.Ed.2d 258 (1999) (“South Central Bell I”), in…
2Cases cited22 opinions
- Flast v. CohenSupreme Court of the United States · 1968
- United States v. JanisSupreme Court of the United States · 1976
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- Hein v. Freedom From Religion Foundation, Inc.Supreme Court of the United States · 2007
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