Legal Opinion
Snow v. State
Supreme Court of Alabama
Decided August 27, 1952No. 6 Div. 337PublishedCited by 5 opinions
1Opinion of the Court
LAWSON, Justice.
The State Department of Revenue determined that Margaret E. Snow had failed, in her income tax return for 1949, to report certain income for which she was taxable and levied a deficiency assessment against her. Margaret E. Snow appealed to the circuit court of Walker County, in equity, she being a resident of that county. § 140, Title 51, Code 1940. The assessment of the State Department of Revenue was upheld and Margaret E. Snow has appealed to this court.
The deficiency assessment arose out of the sale of three city lots situated in the city of Birmingham, which Margaret E.…
2Cases cited18 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
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3Cited by5 opinions
- L. Maxcy, Inc. v. MayoSupreme Court of Florida · 1931
- Estate of Elbert B. Whitt, Loyd Whitt v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- May v. A Parcel of LandDistrict Court, S.D. Alabama · 2006
- Smith v. DavisCourt of Civil Appeals of Alabama · 1977
- Ledbetter v. LedbetterSupreme Court of Alabama · 1961