CITRONELLE-MOBILE GATHERING, INC. v. BOSWELL

SC 1659, SC 1659-X.

341 So.2d 933 (1977)

CITRONELLE-MOBILE GATHERING, INC., et al. v. Charles A. BOSWELL, Commissioner of Revenue, State of Alabama.

Supreme Court of Alabama.

January 21, 1977.


Attorney(s) appearing for the Case

Dewitt Reams and James D. Brooks, Mobile, for appellants.

Willard W. Livingston, Counsel, Dept. of Revenue, and Asst. Atty. Gen., and Philip C. Davis, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., for appellee.


MADDOX, Justice.

This proceeding, here for the second time, first originated on March 31, 1972, in the Circuit Court of Mobile County, when the appellants, an oil gathering system, filed a bill of complaint against appellee Charles A. Boswell, as Commissioner of Revenue of the State of Alabama, seeking a declaratory judgment that certain funds held by them and claimed by the Commissioner were not subject to the provisions of Act No. 63, Acts of Alabama 1971, Vol....

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