1. Home
  2. Browse Decisions
  3. So.2d
  4. 624 So.2d
  5. 624 So.2d 579 (1992)
 

W. POINT PEPPERELL v. DEPT. OF REVENUE

2900556.

624 So.2d 579 (1992)

WEST POINT PEPPERELL, INC. v. STATE DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

Rehearing Denied July 10, 1992.

Attorney(s) appearing for the Case

Joseph B. Mays, Jr. and Thomas J. Mahoney, Jr. of Bradley, Arant, Rose & White, Birmingham, for appellant.

James H. Evans, Atty. Gen., and Ron Bowden, Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellee.

RUSSELL, Judge.

This is a statutory construction case. The issue is whether certain West Point Pepperell (Pepperell) reserve accounts, including deferred federal income tax, deferred employee compensation, and other long-term reserve accounts (hereinafter collectively referred to as reserve accounts), were properly determined by the Alabama Department of Revenue (state) to be within the definition of capital employed in the state and therefore subject to the state...

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