Legal Opinion

State v. Wallis

Court of Civil Appeals of Alabama

Decided September 27, 1972No. 2 Div. 7PublishedCited by 5 opinions

1Opinion of the Court

BRADLEY, Judge.

The State of Alabama through its Department of Revenue made final ten assessments for license taxes against E. P. Wallis, d/b/a Wallis Vending Company for eighty-eight vending machines dispensing candy, popcorn, gum and coffee. These vending machines were located in the following buildings or areas on Craig Air Force Base, Selma, Alabama:

Building # 29 — Officers’ Club

96 — Motor Pool Dispatcher

100 — Personnel

131 — Service Station

150 — Shed for Concessions

*654Building # 184 — Teen Town

187 — Cafeteria

215 — Paint Machine Shop

217 — Base Machine Shop

225 — Orderly Room

262 — Golf Club

301 —…

2Cases cited5 opinions

  1. Republic Steel Corporation v. HornSupreme Court of Alabama · 1958
  2. Gardner v. StevensSupreme Court of Alabama · 1959
  3. Holloway v. StateSupreme Court of Alabama · 1955
  4. Town of Oyster Bay v. ForteNew York Supreme Court · 1961
  5. Dwyer v. Town of Oyster BayNew York Supreme Court · 1961

3Cited by5 opinions

  1. Bryce Hospital Credit Union, Inc. v. Warrior Dodge, Inc.Court of Civil Appeals of Alabama · 1973
  2. Rush v. DEPT. OF REVENUE OF STATE OF ALA.Court of Civil Appeals of Alabama · 1982
  3. Quality School Plan, Inc. v. StateCourt of Civil Appeals of Alabama · 1974
  4. Childers v. Morgan County Board of EducationCourt of Civil Appeals of Alabama · 1985
  5. State v. Infants Diaper Service, Inc.Court of Civil Appeals of Alabama · 1976

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