Sizemore v. Dothan Progress’s Empirical Analysis
1991
Citation profile
2 state decisions
Relationships
Relies on State v. Air Conditioning Engineers, Inc. · 455 So. 2d 849 - Ex Parte Disco Aluminum Products Co., Inc. · 357 So. 2d 985 - Alabama Precast Products, Inc. v. Boswell · Rabren v. United States Steel Corporation · 473 So. 2d 1071 - White v. Campbell & Associates, Inc.
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"I concur only in the result reached by the majority; however, I base my concurrence on the well-settled rule that where there is reasonable doubt as to the construction and meaning of a revenue statute, the doubt is to be resolved in favor of the taxpayer and against the taxing authority. Misener Marine Construction, Inc. v. Eagerton , 423 So.2d 161 (Ala. 982). "I do not subscribe completely to the majority's reasoning because I would find that the circuit court's determination that the 'legislative intent with regard to Section 40-23-1 . . . has remained the same since 1947' ignores both the Alabama legislature's intent in 1986 in dropping the words 'without transfer of title' from § 40-23-1 (a)(10) and the expression of legislative disapproval — found in the language of Act No. 86-869, Ala. Acts 1986 — of judicial interpretations of the statute after the 1983 amendment and prior to 1986. I also find that the court's reliance on Ex parte Morrison apparently does not account for the judicial interpretations of the withdrawal provision of § 40-23-1 (a)(10) that followed the 1986 amendment, particularly our supreme court's opinion in Ex parte Campbell Associates, Inc. , 544 So.2d 971 (Ala. 989), which seeks to clarify Morrison as it relates to transfer of title to goods withdrawn for personal use by a taxpayer. "In 1983 the withdrawal provision of § 40-23-1 (a)(10) was amended to 'remove ambiguity' from the definitions of 'sale at retail or retail sale' as they appear in the s”
2 later decisions quote this exact passage“when the taxpayer transfers title to the goods which have been withdrawn, he cannot be taxed under the withdrawal provision.”
1 later decision quote this exact passage
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.