Legal Opinion

State v. Wiley Sanders Truck Lines, Inc.

Court of Civil Appeals of Alabama

Decided June 4, 1993No. AV92000333Published

1Opinion of the Court

L. CHARLES WRIGHT, Retired Appellate Judge.

The Alabama Department of Revenue entered two Final Assessments of Motor Vehicle and License Tax against Wiley Sanders Truck Lines, Inc. The first assessment covered the period between October 1,1987, and September 30,1988. The second assessment covered the period between October 1, 1988, and September 30, 1989. Sanders filed notices of appeal from the final assessments in the Circuit Court of Pike County. The appeals were consolidated. Following a trial, the circuit court set aside the final assessments. The department appeals.

Sanders is an Alabama…

2Cases cited5 opinions

  1. Ex Parte SchollenbergerSupreme Court of the United States · 1878
  2. Railroad Co. v. KoontzSupreme Court of the United States · 1881
  3. State v. Garford Trucking, Inc.Supreme Court of New Jersey · 1950
  4. D. C. Hall Co. v. State Highway CommissionCourt of Appeals of Texas · 1959
  5. Complete Auto Transit, Inc. v. CarpentierIllinois Supreme Court · 1960

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