Legal Opinion

Carter v. Coosa Valley Youth Services

Court of Civil Appeals of Alabama

Decided December 12, 1979No. Civ. 1950PublishedCited by 1 opinion

1Opinion of the Court

WRIGHT, Presiding Judge.

The Alabama Department of Industrial Relations (Department) assessed unemployment compensation taxes against the Coosa Valley Regional Juvenile Center, Inc. (Center) beginning with the second quarter of 1974 and for each succeeding quarter and year thereafter through the fourth quarter of 1976. The Center appealed the assessment to the Circuit Court of Calhoun County. After hearing, judgment was entered in favor of the Center. The Department appeals.

The issue presented is whether the Coosa Valley Regional Center, Inc., though incorporated as a private non-profit…

2Cases cited6 opinions

  1. Buckstaff Bath House Co. v. McKinleySupreme Court of the United States · 1939
  2. Unemployment Compensation Commission v. Wachovia Bank & Trust Co.Supreme Court of North Carolina · 1939
  3. Buckstaff Bath House Company v. McKinley, Commr.Supreme Court of Arkansas · 1939
  4. Moore v. Andalusia Hospital, Inc.Supreme Court of Alabama · 1969
  5. Fifth District Republican Committee v. Empoyment Security CommissionMichigan Court of Appeals · 1969

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3Cited by1 opinion

  1. Coosa Valley Youth Services v. Etowah CountySupreme Court of Alabama · 1984

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