(DOWNLOAD) "State Alabama Et Al. v. Aluminum Ore Co." by Supreme Court of Alabama # eBook PDF Kindle ePub Free
eBook details
- Title: State Alabama Et Al. v. Aluminum Ore Co.
- Author : Supreme Court of Alabama
- Release Date : January 13, 1955
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
MERRILL, Justice. This is an appeal from a decree of the Circuit Court of Mobile County, in Equity, overruling demurrers of
the Alabama State Department of Revenue and the State of Alabama to the taxpayers' bill of complaint. The bill presented an
appeal under the provisions of 140, Title 51, Code of 1940, from a final assessment by the State Department of
Revenue of franchise taxes for the year 1951. The franchise tax was assessed against the Aluminum Ore Company, which is a
wholly owned subsidiary of the Aluminum Company of America. In 1952 Aluminum Ore Company was dissolved and all its assets
were transferred to Aluminum Company of America and both corporations are parties to these proceedings. The bill alleges that appellees are foreign corporations duly qualified to do business in Alabama; that Mobile County is
the permanent residence of said Aluminum Ore Company; that the Alabama State Department of Revenue ascertained the amount
of franchise tax due by appellees for the year 1951 to be $25,822.13; that appellees paid $17,196.64 but challenge and dispute
the correctness of the balance of $8,625.19. The bill further alleges:
 "State Alabama Et Al. v. Aluminum Ore Co." by Supreme Court of Alabama # eBook PDF Kindle ePub Free){kind=link}