Legal Opinion
Ervin v. Alabama
Court of Appeals for the Fifth Circuit
Decided November 22, 1935No. 7840PublishedCited by 6 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
An appeal and cross-appeal, these proceedings test whether and how much the railroad company owes Alabama for taxes as .a storer of gasoline, and whether the state has a lien for them superior to all other liens.
The receivers’ appeal is from a finding and judgment that the railroad company was a storer of gasoline, and liable for taxes to the extent of $21,567.03 on account of gasoline stored in tanks of the railroad company in Alabama, and subsequently drawn out and used on its trains.
The state’s appeal is from a judgment denying that the railroad company was a…
2Cases cited8 opinions
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Edelman v. Boeing Air Transport, Inc.Supreme Court of the United States · 1933
- Foster & Creighton Co. v. GrahamTennessee Supreme Court · 1926
- State v. City of MontgomerySupreme Court of Alabama · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- City of Birmingham v. State Ex Rel. CarmichaelSupreme Court of Alabama · 1936
- Commissioner of Internal Revenue v. Rust's EstateCourt of Appeals for the Fourth Circuit · 1940
- District of Columbia v. Hechinger Properties Co.District of Columbia Court of Appeals · 1964
- State v. WynneCourt of Appeals of Texas · 1938
- Commissioner of Internal Revenue v. Rust's EstateCourt of Appeals for the Fourth Circuit · 1940
1 more not listed; retrieve them via the Exa API.