Legal Opinion
White v. Kimberly-Clark Corp.
Court of Civil Appeals of Alabama
Decided March 12, 1986No. Civ. 5131PublishedCited by 2 opinions
1Opinion of the Court
This is a corporate income tax case.
James C. White, Commissioner of Revenue of the State of Alabama, appeals the order of the circuit court granting a writ of mandamus requiring him to refund to Kimberly-Clark Corporation (taxpayer) amounts representing overpayments of income tax for the years 1977, 1978, 1979, 1980 and 1981.
In this appeal, the Commissioner alleges that three issues were incorrectly decided by the circuit court. The facts relevant to each issue have been stipulated by the parties and will be related as each issue is discussed.
The stipulated facts relevant to the first issue…
2Cases cited24 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Shaffer v. CarterSupreme Court of the United States · 1920
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
19 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Ex Parte Kimberly-Clark Corp.Supreme Court of Alabama · 1987
- State Dep't of Revenue v. Coca-Cola Refreshments, U.S.A., Inc.Court of Civil Appeals of Alabama · 2017