Champion Intern. Corp. v. State’s Empirical Analysis
1980
Citation profile
5
cited by 5 later decisions
1
states following
November 2006
most recently cited
5 state decisions
Relationships
Relies on Harper v. Talladega County · Benedict v. Little · 325 So. 2d 113 - Stevenson v. State · ABC Interstate Theatres, Inc. v. State · Commissioner v. Cummings
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The Cater Act, by granting power to industrial development boards to borrow money, mentions specifically only the authority of a board ‘To issue its bonds for the purpose of carrying out any of its powers,’ [§ ll-54-87(a)(7) ], and ‘[to] ... borrow money for temporary use for any of its corporate purposes .. . ’ [§ 11-54-91(a)]. It appears that the framers of the Cater Act envisioned that funding for building and equipping its facilities would be through the issuance of bonds and by temporary borrowing. The Department of Revenue, which is charged with the administration of the taxing statutes, provides another alternative for funding purchases. “It is apparent that the department will consider an industrial development board to be the ‘purchaser’ when the requirements of its rules are met, even though the funds used for the purchase were not borrowed by the board, but were deposited with the board by the board’s lessee." (Emphasis added.)”
1 later decision quote this exact passage · from the majority““The industrial development board and all properties at any time owned by it and the income therefrom shall be exempt from all taxation in the state of Alabama.””
1 later decision quote this exact passage · from the majority“pursuant to the authority contained in the provisions of Section 6.10 [now § 149] of the Judicial Article . . . and § 12-2-5,”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.