1. Home
  2. Browse Decisions
  3. So.3d
  4. 99 So.3d
  5. 99 So.3d 344 (2012)
 

STATE v. JOE KEENUM EXCAVATION AND CONSTR.

2101223 and 2101230.

99 So.3d 344 (2012)

STATE of Alabama DEPARTMENT OF TRANSPORTATION v. JOE KEENUM EXCAVATION AND CONSTRUCTION CO., INC. State of Alabama Department of Revenue v. Joe Keenum Excavation and Construction Co., Inc.

Court of Civil Appeals of Alabama.

June 22, 2012.

Attorney(s) appearing for the Case

Luther Strange , atty. gen., and John Neiman, Jr. , deputy atty. gen.; and Jim R. Ippolito, Jr. , asst. atty. gen. and chief counsel, and Robert Prescott and Jason A. Trippe , asst. attys. gen. and asst. counsel, State of Alabama Department of Transportation, for appellants.

Glenmore P. Powers II , asst. atty. gen. and assoc. counsel, State of Alabama Department of Revenue, for appellants.

G. Rick Hall and Douglas R. Hargett of Hall, Tanner & Hargett, P.C., Tuscumbia, for appellee.

BRYAN, Judge.

The Alabama Department of Transportation and the Alabama Department of Revenue separately appeal from a summary judgment entered in favor of Joe Keenum Excavation and Construction Co., Inc. ("Keenum"), in a tax-assessment appeal. We reverse and remand.

In 2000, the legislature enacted Act No. 2000-684, Ala. Acts 2000 ("the 2000 Act"). Among other things, the 2000 Act exempted from sales tax and use tax any tangible personal property sold to a...

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