Legal Opinion
State v. National Cash Credit Ass'n
Supreme Court of Alabama
Decided March 31, 1932No. 3 Div. 988PublishedCited by 19 opinions
1Opinion of the CourtBotjldin, J.
This cause involves the liability of National Cash Credit Association, a foreign corporation, for certain franchise taxes.
Having qualified to do business in Alabama, appellee filed its tax returns, including returns for franchise tax purposes, as of December 31, 1929, as required by law, showing the following:
“12. Accounts and notes receivable due by residents (corporations or individuals) of Alabama $630,112.16. * * * ”
“15. Book value of capital stock owned in corporations organized under the laws of Alabama $263,310.72.”
The state tax commission, thereupon, by regular order, found the…
2Cases cited15 opinions
- Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
- Bank of America v. Whitney Central National BankSupreme Court of the United States · 1923
- Callery's AppealSupreme Court of Pennsylvania · 1922
- Bailey, Collector v. ClarkSupreme Court of the United States · 1875
- People Ex Rel. Manila Electric Railroad & Lighting Corp. v. KnappNew York Court of Appeals · 1920
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3Cited by19 opinions
- Anglo-Chilean Nitrate Sales Corp. v. AlabamaSupreme Court of the United States · 1933
- White v. Reynolds Metals Co.Supreme Court of Alabama · 1989
- State v. Pullman-Standard Car Mfg. Co.Supreme Court of Alabama · 1938
- Household Finance Corporation v. RobertsonSupreme Court of Missouri · 1963
- State v. Southern Natural Gas CorporationSupreme Court of Alabama · 1936
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