Legal Opinion
Whaley v. State Department of Revenue
Court of Civil Appeals of Alabama
Decided February 7, 1990No. Civ. 7465PublishedCited by 3 opinions
1Opinion of the Court
RUSSELL, Judge.
This is an appeal from a dismissal of an appeal to circuit court in a marijuana and controlled substances tax case.
The State of Alabama Department of Revenue (Department) issued a final jeopardy assessment against Benny Eugene Whaley (taxpayer). The taxpayer appealed to the Circuit Court of Calhoun County, and the appeal was subsequently dismissed. The taxpayer appeals. We affirm.
The dispositive issue is whether the circuit court erred in dismissing the appeal.
Initially, we note the following:
“Ala.Code (1975), § 40-2-22, governs the appeal of a final assessment made by the…
2Cases cited8 opinions
- Ex Parte State Ex Rel. Attorney GeneralSupreme Court of Alabama · 1949
- State, Dept. of Revenue v. Welding Eng.Court of Civil Appeals of Alabama · 1984
- State v. Empire Building CompanyCourt of Civil Appeals of Alabama · 1971
- Baird v. State Dept. of RevenueCourt of Civil Appeals of Alabama · 1989
- TUSCALOOSA CTY. SP. TAX BD. v. Tuscaloosa Vending Co.Court of Civil Appeals of Alabama · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Smith v. StateCourt of Civil Appeals of Alabama · 1995
- Canoe Creek Corp. v. Calhoun County Board of EqualizationCourt of Civil Appeals of Alabama · 1995
- Robinson v. StateCourt of Civil Appeals of Alabama · 1993