Legal Opinion

Oxmoor Press, Inc. v. State

Court of Civil Appeals of Alabama

Decided September 24, 1986No. Civ. 5394PublishedCited by 6 opinions

1Opinion of the Court

Taxpayer appeals from a summary judgment rendered in favor of the State of Alabama in a sales tax assessment case.

The State of Alabama, Department of Revenue (State) entered a final sales tax assessment in the amount of $85,753.12 against Oxmoor Press, Inc. (taxpayer) for the period from June 1, 1981 through May 31, 1984. Taxpayer appealed the assessment to the Circuit Court of Montgomery County. After a hearing the circuit court entered a summary judgment in favor of the State for the full amount of the tax assessment. Taxpayer appeals.

The record shows that taxpayer, Oxmoor Press, Inc., is a…

2Cases cited11 opinions

  1. Butler v. Michigan Mut. Ins. Co.Supreme Court of Alabama · 1981
  2. Amason v. First State Bank of LinevilleSupreme Court of Alabama · 1979
  3. Century 21, Etc. v. Ala. Real Estate Com'nSupreme Court of Alabama · 1981
  4. Hamm v. Continental Gin CompanySupreme Court of Alabama · 1964
  5. LEVERETTE BY AND THROUGH GILMORE v. LeveretteSupreme Court of Alabama · 1985

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3Cited by6 opinions

  1. Monroe v. Valhalla Cemetery Company, Inc.Court of Civil Appeals of Alabama · 1999
  2. IEC Arab Alabama, Inc. v. City of ArabCourt of Civil Appeals of Alabama · 2008
  3. Mississippi State Tax Com'n v. BatesMississippi Supreme Court · 1990
  4. Weeks Dredging & Contracting, Inc. v. State Tax Com'nMississippi Supreme Court · 1988
  5. State, Department of Revenue v. Dixie Tool & Die Co.Court of Civil Appeals of Alabama · 1987

1 more not listed; retrieve them via the Exa API.

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