Legal Opinion
Magee v. the Home Depot U.S.A., 2100715 (ala.civ.app. 11-4-2011)
Court of Civil Appeals of Alabama
Decided November 4, 2011No. 2100715PublishedCited by 2 opinions
1Opinion of the Court
THOMPSON, Presiding Judge.
Julie P. Magee, in her official capacity as the Commissioner of Revenue of the State of Alabama,1 and the State of Alabama Department of Revenue (collectively, “the Department”) appeal from a summary judgment entered by the Montgomery Circuit Court in favor of The Home Depot U.S.A., Inc. (“Home Depot”), reversing the Department’s denial of a refund of sales tax to Home Depot and awarding Home Depot a refund of sales tax in the amount of $266,672.93. For the reasons stated herein, we reverse the circuit court’s judgment.
The pertinent facts are undisputed. Home Depot…
2Cases cited24 opinions
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Ex Parte SmithSupreme Court of Alabama · 1983
- Ex Parte State Dept. of Human ResourcesSupreme Court of Alabama · 1988
- State Dept. of Revenue v. GarnerCourt of Civil Appeals of Alabama · 2001
- Ferlisi v. Alabama Medicaid AgencyCourt of Civil Appeals of Alabama · 1985
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3Cited by2 opinions
- Home Depot USA, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2012
- Lowe's Home Centers, Llc v. Dept. Of Revenue, State Of WaCourt of Appeals of Washington · 2018