Legal Opinion
Ex Parte Kimberly-Clark Corp.
Supreme Court of Alabama
Decided February 6, 1987No. 85-870PublishedCited by 7 opinions
1Opinion of the Court
This appeal involves the Alabama corporate income tax. We granted certiorari in order to determine whether the Court of Civil Appeals, 503 So.2d 296, correctly decided three issues of first impression.
Kimberly-Clark is a foreign corporation registered to do business in Alabama; it conducts business in Alabama and many other of the United States, as well as in the international marketplace. Alabama income tax on corporations doing business both within and without Alabama is calculated by means of an apportionment formula that compares the corporation's net income (derived from property,…
2Cases cited16 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Dreyer v. IllinoisSupreme Court of the United States · 1902
- FW Woolworth Co. v. Taxation and Revenue Dept. of NMSupreme Court of the United States · 1982
- Johns-Manville Products Corp. v. Commissioner of Revenue AdministrationSupreme Court of New Hampshire · 1975
- Winstead v. StateCourt of Civil Appeals of Alabama · 1979
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3Cited by7 opinions
- NCR Corp. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1988
- International Minerals & Chemical Corp. v. HeitkampNorth Dakota Supreme Court · 1987
- Pilgrim v. GregoryCourt of Civil Appeals of Alabama · 1991
- Flint Resources Co. v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
- Matter of Income Tax ProtestSupreme Court of Oklahoma · 1989
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