Legal Opinion
Pappanastos v. State Tax Commission
Supreme Court of Alabama
Decided November 18, 1937No. 3 Div. 225PublishedCited by 10 opinions
1Opinion of the Court
GARDNER, Justice.
Complainant, a restaurant operator, seeks a judgment of nonliability, as to the food' and drink served his customers, for the tax imposed under the Sales Tax Act of 1937, General and Local Acts (Sp.Session) 1936-37, p. 125, considered most recently in State Tax Commission v. Hopkins (Ala.Sup.) 176 So. 210; Long v. Roberts & Son (Ala.Sup.) 176 So. 213; 2 and Hattemer v. State Tax Commission (Ala. Sup.) 177 So. 156, 3 this day decided.
The amount of the tax is governed by the gross sales or gross receipts upon the sale at retail of “any tangible personal property whatsoever,…
2Cases cited16 opinions
- Western Union Telegraph Co. v. Pennsylvania RailroadSupreme Court of the United States · 1904
- Friend v. Childs Dining Hall Co.Massachusetts Supreme Judicial Court · 1918
- Sheffer v. WilloughbyIllinois Supreme Court · 1896
- Temple v. . KeelerNew York Court of Appeals · 1924
- Nisky v. Childs Co.Supreme Court of New Jersey · 1927
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- League of Women Voters v. RenfroSupreme Court of Alabama · 1974
- Curry v. Woodstock Slag CorporationSupreme Court of Alabama · 1942
- Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1951
- National Linen Service Corp. v. State Tax CommissionSupreme Court of Alabama · 1939
- Paramount-Richards Theatres, Inc. v. StateSupreme Court of Alabama · 1949
5 more not listed; retrieve them via the Exa API.