Legal Opinion
Quality School Plan, Inc. v. State
Court of Civil Appeals of Alabama
Decided June 19, 1974No. Civ. 310PublishedCited by 7 opinions
1Opinion of the Court
BRADLEY, Judge.
The Department of Revenue of the State of Alabama (hereinafter called “State”) entered a final assessment against Quality School Plan, Inc., a corporation, (hereinafter referred to as “QSP”) for use taxes in the amount of $35,992.16 for the period July 1, 1965 through June 30, 1968. QSP appealed this use tax assessment to the Circuit Court of Montgomery County where, after a hearing, the assessment was affirmed. QSP has perfected its appeal from said judgment to this court.
The facts reveal that QSP was a Delaware corporation doing business in Alabama through two sales…
2Cases cited13 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Quality School Plan, Inc. v. StateSupreme Court of Alabama · 1974
- Ragland v. Quality School Plan, Inc.Supreme Court of Arkansas · 1983
- Ray v. StateCourt of Criminal Appeals of Alabama · 1974
- Ridgewood Log Homes, Inc. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1988
- Pledger v. Troll Book Clubs, Inc.Supreme Court of Arkansas · 1994
2 more not listed; retrieve them via the Exa API.