Legal Opinion
Vulcan Lands, Inc. v. Surtees
Supreme Court of Alabama
Decided September 26, 2008No. 1070386 and 1070399PublishedCited by 1 opinion
1Opinion of the Court
WOODALL, Justice.
G. Thomas Surtees, as commissioner of the Alabama Department of Revenue (“the Department”),1 and Vulcan Lands, Inc. (“Vulcan”), sought certiorari review in ease nos. 1070386 and 1070399, respectively, of an opinion of the Court of Civil Appeals in Vulcan’s action seeking a refund of franchise taxes it paid pursuant to fprmer Ala. Code 1975, § 40-14-41. We affirm in case no. 1070386 and reverse and remand in case no. 1070399.
7. Background
This case is another chapter in the long-running dispute over franchise taxes assessed against foreign corporations under § 40-14-41. In…
2Cases cited8 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- General Motors Corp. v. TracySupreme Court of the United States · 1997
- Gregg Dyeing Co. v. QuerySupreme Court of the United States · 1932
- South Central Bell Telephone Co. v. AlabamaSupreme Court of the United States · 1999
- White v. Reynolds Metals Co.Supreme Court of Alabama · 1989
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3Cited by1 opinion
- Vulcan Lands, Inc. v. SurteesCourt of Civil Appeals of Alabama · 2008