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6 Alabama opinions name it 2 courts 1953–2004 0 in the last five years
The cases below were cited by Alabama courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
COMMUNITY ACTION AGCY. OF HUNTSVILLE MADISON CTY., INC. v. Stategreen1 sentence2004Based upon the well-settled principles that taxation is the rule and exemption the exception, Curry v. Reeves, 240 Ala. 14 , 195 So. 428 (1940); that exemptions are to be strictly construed against the exemption and in favor of the right to tax and that no property is to be exempted unless the intention to exempt the property clearly appears in some statute, Brun-didge, supra; that one seeking an exemption from taxation assumes the burden to clearly establish the right to the exemption and that, in all cases of doubt as to legislative intention, the presumption is in favor of the taxing power, | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Alabama. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Curry v. Reeves
green
2 sentences2004Based upon the well-settled principles that taxation is the rule and exemption the exception, Curry v. Reeves, 240 Ala. 14 , 195 So. 428 (1940); that exemptions are to be strictly construed against the exemption and in favor of the right to tax and that no property is to be exempted unless the intention to exempt the property clearly appears in some statute, Brun-didge, supra; that one seeking an exemption from taxation assumes the burden to clearly establish the right to the exemption and that, in all cases of doubt as to legislative intention, the presumption is in favor of the taxing power, 2004Based upon the well-settled principles that taxation is the rule and exemption the exception, Curry v. Reeves, 240 Ala. 14 , 195 So. 428 (1940); that exemptions are to be strictly construed against the exemption and in favor of the right to tax and that no property is to be exempted unless the intention to exempt the property clearly appears in some statute, Brun-didge, supra; that one seeking an exemption from taxation assumes the burden to clearly establish the right to the exemption and that, in all cases of doubt as to legislative intention, the presumption is in favor of the taxing power, | 4 | 1953–2004 |
Brundidge Milling Company v. State
green
2 sentences1987It is well settled that taxation is the rule and exemption the exception, Curry v. Reeves , 240 Ala. 14 , 195 So. 428 (1940), and that exemptions are to be strictly construed against the exemption and in favor of the right to tax, and that no property is to be exempted unless the intention to exempt such property clearly appears in some statute, Brundidge Milling Co. v. State , 45 Ala. App. 208 , 228 So.2d 475 (1969). 1987It is well settled that taxation is the rule and exemption the exception, Curry v. Reeves , 240 Ala. 14 , 195 So. 428 (1940), and that exemptions are to be strictly construed against the exemption and in favor of the right to tax, and that no property is to be exempted unless the intention to exempt such property clearly appears in some statute, Brundidge Milling Co. v. State , 45 Ala. App. 208 , 228 So.2d 475 (1969). | 1 | 1987–1987 |
State v. Bankhead Mining Company
green
2 sentences1983State v. Bankhead Mining Co., 279 Ala. 566 , 188 So.2d 527 (1966). 1983State v. Bankhead Mining Co., 279 Ala. 566 , 188 So.2d 527 (1966). | 1 | 1983–1983 |
Champion v. McLean
green
2 sentences1962J., as follows: “ ‘In considering the exemption feature of the statute we should bear in mind the universally recognized rule that taxation is the rule and exemption the exception and that the legislative intent to release property from its just proportion of the public burden “ought to be expressed in clear and unambiguous terms; it ought not to be deduced from language of doubtful import.” * * * ’ (Emphasis supplied.) Curry v. Reeves, 240 Ala. 14, 15 , 195 So. 428, 430 .” Champion v. McLean, 266 Ala. 103, 111 , 95 So.2d 82, 90 . 1962J., as follows: “ ‘In considering the exemption feature of the statute we should bear in mind the universally recognized rule that taxation is the rule and exemption the exception and that the legislative intent to release property from its just proportion of the public burden “ought to be expressed in clear and unambiguous terms; it ought not to be deduced from language of doubtful import.” * * * ’ (Emphasis supplied.) Curry v. Reeves, 240 Ala. 14, 15 , 195 So. 428, 430 .” Champion v. McLean, 266 Ala. 103, 111 , 95 So.2d 82, 90 . | 1 | 1962–1962 |
American Employers' Insurance v. Glass
green
1 sentence1959State v. Praetorians, 226 Ala. 259 , 146 So. 411 ; Title Guarantee Loan & Trust Co. v. Hamilton, 238 Ala. 602 , 193 So. 107 ; Pullman-Standard Car Mfg. | 1 | 1959–1959 |
Allen v. State
green
1 sentence1959State v. Praetorians, 226 Ala. 259 , 146 So. 411 ; Title Guarantee Loan & Trust Co. v. Hamilton, 238 Ala. 602 , 193 So. 107 ; Pullman-Standard Car Mfg. | 1 | 1959–1959 |
Title Guarantee Loan & Trust Co. v. Hamilton
green
1 sentence1959State v. Praetorians, 226 Ala. 259 , 146 So. 411 ; Title Guarantee Loan & Trust Co. v. Hamilton, 238 Ala. 602 , 193 So. 107 ; Pullman-Standard Car Mfg. | 1 | 1959–1959 |
State v. Praetorians
green
1 sentence1959State v. Praetorians, 226 Ala. 259 , 146 So. 411 ; Title Guarantee Loan & Trust Co. v. Hamilton, 238 Ala. 602 , 193 So. 107 ; Pullman-Standard Car Mfg. | 1 | 1959–1959 |
State v. Tuscaloosa Cotton Seed Oil Co.
neutral
2 sentences1953State v. Tuscaloosa Cotton Seed Oil Company, 208 Ala. 610 , 95 So. 52 . 1953State v. Tuscaloosa Cotton Seed Oil Company, 208 Ala. 610 , 95 So. 52 . | 1 | 1953–1953 |
State v. Wertheimer Bag Co.
green
2 sentences1953Curry v. Reeves, 240 Ala. 14 , 195 So. 428, 430 , holds: “In considering the exemption feature of the statute we should bear in mind the universally recognized rule that taxation is the rule and exemption the exception and that the legislative intent to release property from its just proportion of the public burden ‘ought to be expressed in clear and unambiguous terms; it ought not to be deduced from language of doubtful import.’ ” And in State v. Wertheimer Bag Co., 253 Ala. 124 , 43 So.2d 824, 826 , the Court said: “It is true, as argued by the able assistant Attorney General, that exemption 1953Curry v. Reeves, 240 Ala. 14 , 195 So. 428, 430 , holds: “In considering the exemption feature of the statute we should bear in mind the universally recognized rule that taxation is the rule and exemption the exception and that the legislative intent to release property from its just proportion of the public burden ‘ought to be expressed in clear and unambiguous terms; it ought not to be deduced from language of doubtful import.’ ” And in State v. Wertheimer Bag Co., 253 Ala. 124 , 43 So.2d 824, 826 , the Court said: “It is true, as argued by the able assistant Attorney General, that exemption | 1 | 1953–1953 |
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.