Legal Opinion
A Bonding Company, a Corporation v. E. C. Sunnuck, License Administrator, and Richard Martin, Director of Finance of the City of Birmingham
Court of Appeals for the Fifth Circuit
Decided November 7, 1980No. 78-1248PublishedCited by 21 opinions
1Opinion of the Court
TJOFLAT, Circuit Judge:
The City of Birmingham, Alabama, levies upon persons engaged in the bail bond business a license tax of one percent of the penal amount of each bond made. 1 A Bonding Company (the Company), a writer of bail bonds, sued the city officials charged with administering this tax in the United States District Court, claiming that the tax provision and its mode of application violat ed the Company’s fourteenth amendment rights to equal protection and due process. The district court found that it had subject matter jurisdiction under 42 U.S.C. § 1983 and 28 U.S.C. § 1343 (1976)…
2Cases cited17 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- SAMUELS Et Al. v. MACKELL, DISTRICT ATTORNEY OF QUEENS COUNTY, Et Al.Supreme Court of the United States · 1971
- National League of Cities v. UserySupreme Court of the United States · 1976
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Lynch v. Household Finance Corp.Supreme Court of the United States · 1972
12 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Dorce v. City of New YorkCourt of Appeals for the Second Circuit · 2021
- Colonial Pipeline Company, and Other Persons Similarly Situated v. Marcus E. Collins, Sr.Court of Appeals for the Eleventh Circuit · 1991
- The Miami Herald Publishing Co., Cross v. City of Hallandale, Cross-AppelleesCourt of Appeals for the Eleventh Circuit · 1984
- John L. Dawson, Sr. v. John Childs, Assessor-Collector of Taxes for Dallas County, Texas, Dallascounty, TexasCourt of Appeals for the Fifth Circuit · 1982
- Charles Moss v. State of GeorgiaCourt of Appeals for the Fifth Circuit · 1981
16 more not listed; retrieve them via the Exa API.