Ex Parte Sizemore
Supreme Court of Alabama
1Opinion of the Court
Following an audit of the company that publishes the newspaper The Dothan Progress, the Department of Revenue assessed the company (hereinafter referred to as "the Dothan Progress"), a licensed retailer, unpaid taxes for the period of October 1, 1986, through April 30, 1989, on ink and newsprint purchased tax-free at wholesale and taken from inventory and used in assembling three newspapers that were distributed to the public free of charge. After paying the assessed taxes, the Dothan Progress filed for a refund, which was denied by the Department. Pursuant to a petition for a writ of…
Also in this document: Concurring in part, dissenting in part.
2Cases cited19 opinions
- State v. T. R. Miller Mill CompanySupreme Court of Alabama · 1961
- McWhorter v. State Board of Registration for Professional Engineers & Land Surveyors ex rel. BaxleySupreme Court of Alabama · 1978
- State v. KERSHAW MANUFACTURING COMPANY.Supreme Court of Alabama · 1962
- Hamm v. Continental Gin CompanySupreme Court of Alabama · 1964
- Ex Parte Disco Aluminum Products Co., Inc.Supreme Court of Alabama · 1984
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3Cited by9 opinions
- Alabama Department of Revenue v. National Peanut Festival Ass'nCourt of Civil Appeals of Alabama · 2008
- South Cent. Bell Telephone Co. v. StateSupreme Court of Alabama · 2000
- Southeast Enterprises, Inc. v. ByrdSupreme Court of Alabama · 1998
- Benefield v. GrahamCourt of Civil Appeals of Alabama · 2008
- Morgan County v. JonesSupreme Court of Alabama · 1999
4 more not listed; retrieve them via the Exa API.