Legal Opinion
Dial Tone, Inc. v. City of Montgomery
Court of Civil Appeals of Alabama
Decided December 17, 1999No. 2981052PublishedCited by 1 opinion
1Opinion of the Court
CRAWLEY, Judge.
The City of Montgomery assessed a business-license tax against Dial Tone, Inc., pursuant to City Ordinance 48-91, which taxes “[e]ach person, firm, or corporation which operates a telephone exchange” within the city. Contending that it does not operate a telephone exchange, Dial Tone appealed this assessment to the Board of Revenue Appeals. The Board upheld the assessment. Dial Tone then appealed to the Montgomery Circuit Court for a trial de novo. Both parties moved for a summary judgment. The circuit court entered a summary judgment for the City, and Dial Tone appealed to…
2Cases cited6 opinions
- Bunn v. Caterpillar Tractor Co.Supreme Court of the United States · 1977
- Western Union Tel. Co. v. American Bell Tel. Co.Court of Appeals for the First Circuit · 1903
- United States Transmission Systems, Inc. v. Board of Assessment AppealsSupreme Court of Colorado · 1986
- Western Union Tel. Co. v. American Bell Tel. Co.U.S. Circuit Court for the District of Massachusetts · 1900
- ALA. DEPT. OF REVENUE v. Telamarketing Communications of MontgomeryCourt of Civil Appeals of Alabama · 1987
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3Cited by1 opinion
- Fast Phones, Inc. v. City of MontgomerySupreme Court of Alabama · 2002