Legal Opinion
At&T CORP. v. Surtees
Court of Civil Appeals of Alabama
Decided September 8, 2006No. 2040908PublishedCited by 4 opinions
1Opinion of the Court
[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.]
On Application for Rehearing
The opinion of this court issued June 23, 2006, is withdrawn, and the following is substituted therefor.
This appeal arises from the denial of a tax-refund petition filed by ATT Corporation ("ATT").
During the calendar years 2000, 2001, and 2002, ATT was a New York corporation whose principal place of business was located in Bedminster, New Jersey; ATT did business in the State of Alabama during this period. Alabama levied on ATT both a…
Also in this document: Dissent.
2Cases cited11 opinions
- City of Philadelphia v. New JerseySupreme Court of the United States · 1978
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Surtees v. VFJ Ventures, Inc.Court of Civil Appeals of Alabama · 2008
- Kaswana A. Kelly v. Alabama Department of RevenueCourt of Appeals for the Eleventh Circuit · 2016
- Ally Financial, Inc., and Ally Bank v. Alabama Department of RevenueCourt of Civil Appeals of Alabama · 2026
- Cope v. IveyDistrict Court, N.D. Alabama · 2019