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Upheld Administrative Law Division ruling voiding an assessment of wholesale oil license tax or “WOLF” on a distributor where the Dept of Revenue attempted to impose new record-keeping requirements retroactively and that would have been practically impossible for the taxpayer to comply with and possibly violated federal antitrust laws.
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Circuit ruling for our client that the City of Birmingham cannot impose multiple business license taxes on a taxpayer and granting refunds for city use taxes paid by the taxpayer when the auditor failed to comply with the Alabama Taxpayers’ Bill of Rights requirement that the auditor advise the taxpayer of a potential refund claim when it has erroneously paid tax to another city.
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Affirming rulings by the ADOR's Administrative Law Division and Circuit Court that granted the taxpayers corporate income tax refunds and related net operating loss adjustments attributable to IRS audit changes, resulting from fraudulently overstated earnings.
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Landmark decision by the Alabama Supreme Court regarding whether a mortgage to secure the guaranty of an affiliate’s debt to a third party lender is a fixed indebtedness subject to Alabama mortgage recording tax. The Court agreed with our client, the taxpayer, ruling that no taxable indebtedness existed until the guaranty was called by the lender.
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Unanimous decision affirming the trial court's ruling that on-line travel companies are not subject to Alabama's hotel lodgings tax on their reservation fees.
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In the case of Henson v. HealthSouth, a claim was made by an individual taxpayer in the county to void a tax exemption awarded to HealthSouth Corporation in connection with the construction of a new "digital hospital". On remand from the Alabama Supreme Court and after substantial discovery, the case was tried in July 2009 and the Court rendered a judgment in favor of HealthSouth upholding the validity of the tax exemption. The plaintiffs did not appeal.
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Granting taxpayer’s motion for summary judgment affirming ruling by Administrative Law Division ruling that the taxpayer’s gain from the sale of its affiliate stock was properly classified as non-business income (and non-unitary) income.
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Represented AT&T in an appeal of an Alabama business privilege and corporate shares tax assessment in which a portion of both statutory schemes was held unconstitutional by the Alabama Court of Civil Appeals and by the circuit court on remand.
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