Legal Opinion

Quintard Terrace Apartments, Inc. v. State

Supreme Court of Alabama

Decided March 12, 1959No. 3 Div. 824PublishedCited by 3 opinions

1Opinion of the Court

STAKELY, Justice.

The State Department of Revenue made an assessment for franchise taxes under the provisions of § 348, Title 51, Code of 1940, for the year 1956, in the amount of $3,130.48 against Quintard Terrace Apartments, Inc., a corporation (appellant), hereinafter referred to as Quintard. Quintard paid the tax and appealed from the foregoing final assessment to the Circuit Court of Montgomery County, in Equity. Quintard then filed its bill of complaint in accordance with § 140, Title 51, Code of 1940.

The State filed a demurrer and answer to the bill of complaint and the cause was…

2Cases cited3 opinions

  1. Offutt Housing Co. v. County of SarpySupreme Court of the United States · 1956
  2. Brookley Manor, Inc. v. StateSupreme Court of Alabama · 1956
  3. O'Pry Heating & Plumbing Co. v. StateSupreme Court of Alabama · 1941

3Cited by3 opinions

  1. North Star Alaska Housing Corp. v. Fairbanks North Star Borough Board of EqualizationAlaska Supreme Court · 1989
  2. Ben Lomond, Inc. v. Fairbanks North Star Borough Board of EqualizationAlaska Supreme Court · 1988
  3. Ago, Florida Attorney General Reports1975

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