State v. Plantation Pipe Line Company
Supreme Court of Alabama
1Opinion of the Court 1
*73STAKELY, Justice.
The State Department of Revenue made an assessment for franchise taxes under the provisions of § 348, Title 51, Code of 1940, covering the tax year 1952 against Plantation Pipe Line Company, a corporation, in the amount of $22,655. Plantation Pipe Line Company appealed from the foregoing final assessment to the Circuit Court of Montgomery County, in Equity. In the Circuit Court of Montgomery County, in Equity, Plantation Pipe Line Company filed its bill of complaint to which the State filed a demurrer. The court entered a decree in which the court sustained the demurrer to…
Also in this document: Opinion of the Court · Rutledge; Opinion of the Court · Reed; Concurrence.
2Cases cited57 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Blair v. CommissionerSupreme Court of the United States · 1937
- Spector Motor Service, Inc. v. McLaughlinSupreme Court of the United States · 1944
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
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3Cited by12 opinions
- State v. Lane Bryant, Inc.Supreme Court of Alabama · 1965
- SOUTH CENT. BELL TELEPHONE CO. v. StateSupreme Court of Alabama · 1998
- State v. Delaney's, Inc.Court of Civil Appeals of Alabama · 1995
- Colonial Pipeline Company v. MoutonLouisiana Court of Appeal · 1969
- State v. West Point Wholesale Grocery CompanySupreme Court of Alabama · 1969
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