Legal Opinion
State v. Four States Drilling Co.
Supreme Court of Alabama
Decided August 12, 1965No. 1 Div. 112PublishedCited by 11 opinions
1Opinion of the Court
COLEMAN, Justice.
The controlling question in this case is whether certain casing, tubing, and other equipment, which is used in the operation of producing oil wells, constitutes a “machine used in . processing . tangible personal property,” as such a machine is defined in the use tax law.
§ 789, Title 51, Code 1940, as amended prior to October 1, 1959, as here pertinent, recites:
“The storage, use or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: . . . (p) Machines used in mining, quarrying,…
2Cases cited7 opinions
- State v. Wertheimer Bag Co.Supreme Court of Alabama · 1949
- State v. Advertiser Co., Inc.Supreme Court of Alabama · 1952
- Carter Oil Co. v. BlairSupreme Court of Alabama · 1951
- Alabama-Georgia Syrup Co. v. StateSupreme Court of Alabama · 1949
- W. E. Anderson & Sons Co. v. GlanderOhio Supreme Court · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Washington County Board of Equalization v. Petron Development Co.Supreme Court of Colorado · 2005
- Opperman v. Heritage Mutual Insurance Co.South Dakota Supreme Court · 1997
- Linwood Stone Products Co. v. State Department of RevenueSupreme Court of Iowa · 1970
- Petron Development Co. v. Washington County Board of EqualizationColorado Court of Appeals · 2004
- Rowe Contracting Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1972
6 more not listed; retrieve them via the Exa API.