Legal Opinion
White v. Storer Cable Communications, Inc.
Court of Civil Appeals of Alabama
Decided April 22, 1987No. Civ. 5635PublishedCited by 3 opinions
1Opinion of the Court
The trial court found that cable television "converters" are not subject to state rental tax, and that the taxpayer was therefore due a refund for the tax paid on those items. The Alabama Department of Revenue (Department) appeals.
On May 22, 1985, Storer Cable Communications, Inc. (Storer), filed a petition for refund with the Department for rental taxes paid in response to an audit conducted in 1985 for the period March 1, 1981, through December 31, 1984. Following the Department's denial of the petition, Storer filed for a writ of mandamus in the circuit court, alleging that the rental tax…
2Cases cited10 opinions
- League of Women Voters v. RenfroSupreme Court of Alabama · 1974
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Sterling Oil of Oklahoma, Inc. v. PackSupreme Court of Alabama · 1973
- Snite v. Department of RevenueIllinois Supreme Court · 1947
- In Re Opinion of the JusticesSupreme Court of Alabama · 1949
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3Cited by3 opinions
- American Totalisator Co. v. DubnoSupreme Court of Connecticut · 1989
- Cox Cable New Orleans, Inc. v. City of New OrleansLouisiana Court of Appeal · 1995
- MCI Airsignal, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1991