Legal Opinion
Patterson v. Gladwin Corp.
Supreme Court of Alabama
Decided May 17, 2002No. 1001747PublishedCited by 159 opinions
1Opinion of the Court
[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.]
This is a direct action against the State of Alabama seeking refunds of previously paid corporate franchise taxes. We dismiss the action for lack of subject-matter jurisdiction.
I. Factual and Procedural Background
This case is another chapter in long-running litigation over corporate franchise taxes collected pursuant to Ala. Code 1975, §§ 40-14-40, and -41, repealed by Act No. 665, 1999 Ala. Acts 131, Second Special Session. For the history of this litigation,…
2Cases cited66 opinions
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Hamilton-Brown Shoe Co. v. Wolf Brothers & Co.Supreme Court of the United States · 1916
- Brinkerhoff-Faris Trust & Savings Co. v. HillSupreme Court of the United States · 1930
- Aland v. GrahamSupreme Court of Alabama · 1971
61 more not listed; retrieve them via the Exa API.
3Cited by159 opinions
- Liberty Nat. v. Univ. of Ala. Health Servs.Supreme Court of Alabama · 2003
- Lyons v. River Road Constr., Inc.Supreme Court of Alabama · 2003
- Haley v. Barbour CountySupreme Court of Alabama · 2004
- Alabama Dept. of Transp. v. Harbert Intern., Inc.Supreme Court of Alabama · 2008
- Ex Parte Alabama Dept. of Transp.Supreme Court of Alabama · 2007
154 more not listed; retrieve them via the Exa API.