1. Home
  2. Browse Decisions
  3. So.2d
  4. 325 So.2d
  5. 325 So.2d 176 (1976)
 

STATE v. ALLIED PAPER INC.

SC 1441.

325 So.2d 176 (1976)

In re STATE of Alabama v. ALLIED PAPER INCORPORATED, a corporation. Ex parte State of Alabama

Supreme Court of Alabama.

January 2, 1976.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., and William H. Burton, Asst. Atty. Gen., for the State.

Joseph H. Johnson, Jr., Birmingham, for Allied Paper Inc.

MADDOX, Justice.

Writ denied.

HEFLIN, C.J., and MERRILL, BLOODWORTH, SHORES and EMBRY, JJ., concur.

FAULKNER, JONES and ALMON, JJ., dissent.

JONES, Justice (dissenting):

I would grant the writ. Courts, in their interpretation of taxing authority, tend to be taxpayer oriented. This is more than personal philosophy; it is indeed a rule of law. But it is also a well-established principle that the law looks to substance rather than form...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases