Legal Opinion
Henley v. Boswell
Court of Civil Appeals of Alabama
Decided April 30, 1975No. Civ. 517PublishedCited by 7 opinions
1Opinion of the Court
HOLMES, Judge.
Appellant-taxpayers appeal the granting of a summary judgment in favor of the appellee-department of revenue, on the petition for writ of mandamus to compel the department of revenue to certify a refund claimed due by appellant.
Appellant-taxpayers are the co-executors of the estate of E. D. Henley, deceased. Appellants owed certain federal estate taxes on the estate and elected to pay these federal taxes to the federal government over a ten year period.
By virtue of Tit. 51, § 432, Code of Ala. 1940, they also owed to the state a tax on the estate, which amount “[is] a tax equal…
2Cases cited3 opinions
- Callahan v. WeilandSupreme Court of Alabama · 1973
- Feng Yeat Chow v. ShaughnessyDistrict Court, S.D. New York · 1957
- State v. Merchants National Bank of MobileSupreme Court of Alabama · 1956
3Cited by7 opinions
- Moody v. MoodyCourt of Civil Appeals of Alabama · 1976
- Chestnut Hills Civic Ass'n v. DobbinsSupreme Court of Alabama · 1978
- Speed v. SpeedCourt of Civil Appeals of Alabama · 1976
- Estate of Ehringer v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Forbes v. DirectorNew Jersey Tax Court · 1994
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