Legal Opinion
State v. Ladner & Co., Inc.
Court of Civil Appeals of Alabama
Decided June 8, 1977No. Civ. 1102PublishedCited by 9 opinions
1Opinion of the Court
This is a tax case. From a ruling by the Circuit Court of Mobile County vacating a final assessment of taxes against the taxpayer, the State appeals.
In May of 1975, pursuant to Tit. 51, § 25, Code of Alabama 1940, recompiled 1958, the State of Alabama issued an assessment notice to the taxpayer. No response from this notice was made by the taxpayer. In June of 1975, a final assessment was entered against the taxpayer. The taxpayer did not appeal from this assessment within 30 days as permitted by Tit. 51, § 140, Code of Alabama, recompiled 1958.
However, in late December of 1975, the taxpayer…
2Cases cited5 opinions
- Mississippi Publishing Corp. v. MurphreeSupreme Court of the United States · 1946
- Brennan v. Silvergate District Lodge No. 50, International Ass'n of Machinists & Aerospace WorkersCourt of Appeals for the Ninth Circuit · 1974
- Sparks v. Brock & Blevins, Inc.Supreme Court of Alabama · 1962
- Hewlett v. John Blue Employees Federal Credit UnionCourt of Civil Appeals of Alabama · 1976
- State v. Ross Grady Insurance Agency, Inc.Court of Civil Appeals of Alabama · 1972
3Cited by9 opinions
- Mitchell v. StateCourt of Civil Appeals of Alabama · 1977
- Moore v. STATE, DEPT. OF REVENUECourt of Civil Appeals of Alabama · 1983
- Davis v. BlackCourt of Civil Appeals of Alabama · 1981
- STATE DEPT. OF REVENUE v. DraytonSupreme Court of Alabama · 1992
- Rutledge Petroleum Corp. v. F & W TRUCKINGCourt of Civil Appeals of Alabama · 1989
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