Legal Opinion
State v. Merchants Nat. Bank of Mobile
Supreme Court of Alabama
Decided June 13, 1935No. 3 Div. 128PublishedCited by 4 opinions
1Opinion of the Court
KNIGHT, Justice.
Appellee is a .national banking institution, doing business as such under the laws of the United States, with its principal place of business in the city^ and county of Mobile, Ala.
Within the first ten days of April, 1933, the appellee filed a return with the state tax commission, sworn to by its cashier, giving detailed information as to its gross and net incomes for the calendar year ending December 31, 1932. Upon this return, the state tax commission, acting through Hon. S. R. Butler, state tax commissioner, made an assessment against appellee for excise tax for the taxable…
2Cases cited4 opinions
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Van Dyke v. City of MilwaukeeWisconsin Supreme Court · 1915
- Northwestern Lumber Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1930
- O. H. Ingram Co. v. Wisconsin Tax CommissionWisconsin Supreme Court · 1930
3Cited by4 opinions
- First National Bank of Birmingham v. StateSupreme Court of Alabama · 1954
- State v. First Nat. Bank of MobileSupreme Court of Alabama · 1940
- Indiana Department of State Revenue v. Food Marketing Corp.Indiana Court of Appeals · 1980
- Indiana Department of State Revenue v. Food Marketing Corp.Indiana Court of Appeals · 1980