Legal Opinion
State v. Colonial Pipeline Co.
Court of Civil Appeals of Alabama
Decided January 25, 1984No. Civ. 3824PublishedCited by 13 opinions
1Opinion of the Court
This is an ad valorem tax assessment case.
Appellee, Colonial Pipeline Company (Colonial), is a corporation duly organized under the laws of Delaware and is qualified to do business in the State of Alabama. Colonial is engaged in the interstate transportation of refined petroleum products by pipeline to and through Alabama as well as other points in a fourteen-state region. Colonial's property, subject to ad valorem taxes in Alabama, consists primarily of pipelines and operating tankage which are all dedicated to and used solely and exclusively in interstate commerce.
On June 4, 1982, the…
2Cases cited11 opinions
- Buckley v. ValeoSupreme Court of the United States · 1976
- Ferguson v. SkrupaSupreme Court of the United States · 1963
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Kahn v. ShevinSupreme Court of the United States · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- I.L. v. The State of AlabamaCourt of Appeals for the Eleventh Circuit · 2014
- K.M. v. G.H.Court of Civil Appeals of Alabama · 1995
- In Re Tax Appeal of ANR Pipeline Co.Supreme Court of Kansas · 1994
- Williams Natural Gas Co. v. . State Board of EqualizationSupreme Court of Oklahoma · 1994
- Northington v. Alabama Department of Conservation & Natural ResourcesSupreme Court of Alabama · 2009
8 more not listed; retrieve them via the Exa API.