WHITE v. REYNOLDS METALS CO.

Civ. 7246-X.

558 So.2d 367 (1989)

James C. WHITE, Jr., etc., and State Department of Revenue v. REYNOLDS METALS COMPANY, et al.

Court of Civil Appeals of Alabama.

November 28, 1989.


Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Ron Bowden and Nancy I. Cottle, Asst. Counsel, Dept. of Revenue and Asst. Attys. Gen., for appellants.

Joseph W. Letzer, Bruce A. Rawls and Orion G. Callison III of Burr & Forman, Birmingham, for appellee Reynolds Metals Co.

Robert W. Bradford, Jr. and Laura L. Crum of Hill, Hill, Carter, Franco, Cole & Black, Montgomery, for appellees GMAC Leasing Corp., Gen. Motors Accept. Corp. and Gen. Motors Corp.


INGRAM, Presiding Judge.

These cases concern the constitutionality of Alabama's franchise tax on foreign corporations pursuant to § 40-14-41, Ala. Code 1975. On July 7, 1989, the trial court found that Ala.Code 1975, § 40-14-41, was unconstitutional because it impermissibly discriminates against foreign corporations in violation of the equal protection clause, U.S. Const. amend. XIV, § 1. On August 14, 1989, the trial court ordered that its decision...

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