Legal Opinion
STATE DEPT. OF REVENUE v. Robertson
Court of Civil Appeals of Alabama
Decided May 22, 1998No. 2961367Published
1Opinion of the Court
733 So.2d 397 (1998)
STATE DEPARTMENT OF REVENUE
v.
Thomas C. ROBERTSON, Jr.
No. 2961367.
Court of Civil Appeals of Alabama.
May 22, 1998.
Rehearing Denied July 10, 1998.
Certiorari Denied April 16, 1999.
Jeff Patterson, asst. counsel, Department of Revenue, and asst. atty. gen., for appellant.
William B. Sellers of Kaufman & Rothfeder, P.C., Montgomery, for appellee.
Alabama Supreme Court 1971841.
ROBERTSON, Presiding Judge.
This case involves an issue of first impression in Alabama and the interpretation of § 40-18-6(b)(2), Ala.Code 1975.
In the early 1980s, Thomas C. Robertson, Jr., purchased three…
Also in this document: Dissent.
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. IshamSupreme Court of the United States · 1873
- Allstate Ins. Co. v. SkeltonSupreme Court of Alabama · 1996
- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Herbert v. RiddellDistrict Court, S.D. California · 1952
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