Legal Opinion
State v. Pan-Am Southern Corporation
Supreme Court of Alabama
Decided September 13, 1956No. 3 Div. 643PublishedCited by 4 opinions
1Opinion of the Court
LAWSON, Justice.
The State Department of Revenue, sometimes hereafter referred to as the De*53partment, found that for the five-year period beginning October 1, 1943, and ending September 30, 1948, the Pan-American Petroleum Corporation failed to pay to the State of Alabama the sum of $13,-858.55 due under the terms and provisions of § 634, Title 51, Code 1940. Based on such finding the Department entered a preliminary deficiency tax assessment against the said corporation for the amount found due. The assessment was made final after a hearing was had on the protest filed by the corporation…
2Cases cited14 opinions
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Kelite Products, Inc., and R. C. Martin v. Alvin J. Binzel, Jr., Trading as Kelite Products of AlabamaCourt of Appeals for the Fifth Circuit · 1955
- State v. Pure Oil Co.Supreme Court of Alabama · 1951
- Pure Oil Co. v. StateSupreme Court of Alabama · 1943
- Arizona State Tax Commission v. EnsignArizona Supreme Court · 1953
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3Cited by4 opinions
- State v. Natco CorporationSupreme Court of Alabama · 1956
- State v. Matthews Electric Supply CompanySupreme Court of Alabama · 1969
- Jay v. Sears, Roebuck & Co.Court of Civil Appeals of Alabama · 1976
- State v. Hanna Steel CorporationSupreme Court of Alabama · 1963