Legal Opinion
Lone Star Cement Corporation v. State Tax Commission
Supreme Court of Alabama
Decided June 14, 1937No. 3 Div. 222PublishedCited by 26 opinions
1Opinion of the Court
BROWN, Justice.
This appeal is from a declaratory decree interpreting subsections (h) and (i) of section 1, and subsection (k) of section 4 of the Gross Sales Tax Act approved February 23, 1937 (Gen.Acts 1936-37, Ex.Sess., pp. 125, 128, labeled “Alabama Luxury Tax Act.”
The bill filed by appellants alleges that they are each engaged in the manufacture of Portland Cement in Jefferson county;, that they sell their products to the United States, the state of Alabama, and various counties, cities, and towns, in Alabama, and to contractors who have contracts to build or construct various…
2Cases cited8 opinions
- Prowell v. State ex rel. HastySupreme Court of Alabama · 1904
- State v. ChristhilfCourt of Appeals of Maryland · 1936
- Sovereign Camp, W. O. W. v. AllenSupreme Court of Alabama · 1921
- McCreless v. Tennessee Valley BankSupreme Court of Alabama · 1922
- Independent Life Ins. Co. v. CarrollSupreme Court of Alabama · 1930
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Curry v. Woodstock Slag CorporationSupreme Court of Alabama · 1942
- State v. Calumet & Hecla Consol. Copper Co.Supreme Court of Alabama · 1953
- Wood v. Central Sand & Gravel Co.District Court, W.D. Tennessee · 1940
- National Linen Service Corp. v. State Tax CommissionSupreme Court of Alabama · 1939
21 more not listed; retrieve them via the Exa API.