Legal Opinion
State v. Killian Wholesale Grocery Co., Inc.
Court of Civil Appeals of Alabama
Decided February 23, 1972No. 7 Div. 34PublishedCited by 3 opinions
1Opinion of the Court
BRADLEY, Judge.
The State Department of Revenue entered a final assessment for tobacco tax against the appellee, Killian Wholesale Grocery Company, Inc., in the amount of $8,252.20 plus interest of $206.30.
The assessment resulted from an audit by the appellant of the appellee’s books and inventory for the period from October 1, 1969 through December 8, 1969. The audit was prompted by a burglary of appellee’s warehouse from which a large number of cases of cigarettes was stolen.
The final assessment was appealed to the Circuit Court of DeKalb County, in Equity. After trial a decree was rendered…
2Cases cited7 opinions
- Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
- Pure Oil Co. v. StateSupreme Court of Alabama · 1943
- Merchants Cigar & Candy Co. v. City of BirminghamSupreme Court of Alabama · 1944
- Lewiston-Auburn United Grocers, Inc. v. JohnsonSupreme Judicial Court of Maine · 1969
- N. TILLI & SONS, INC. v. CommonwealthSupreme Court of Pennsylvania · 1966
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3Cited by3 opinions
- State v. Killian Wholesale Grocery Co.Supreme Court of Alabama · 1972
- BUTLER AND KENNAMER WHOLESALE COMPANY v. StateSupreme Court of Alabama · 1974
- BUTLER AND KENNAMER WHOLESALE COMPANY v. StateSupreme Court of Alabama · 1974