Lasker Boiler and Engineering Corporation v. Phillip Hamm, as Commissioner of Revenue of the State of Alabama, and His Successors in Said Office

Fifth Circuit

Lasker Boiler and Engineering Corporation v. Phillip Hamm, as Commissioner of Revenue of the State of Alabama, and His Successors in Said Office

328 F.2d 429, 1964 U.S. App. LEXIS 6351

CourtCourt of Appeals for the Fifth Circuit

DecidedFebruary 17, 1964

Docket20600

StatusPublished

Cited by10 cases

This text of 328 F.2d 429 (Lasker Boiler and Engineering Corporation v. Phillip Hamm, as Commissioner of Revenue of the State of Alabama, and His Successors in Said Office) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Lasker Boiler and Engineering Corporation v. Phillip Hamm, as Commissioner of Revenue of the State of Alabama, and His Successors in Said Office, 328 F.2d 429, 1964 U.S. App. LEXIS 6351 (5th Cir. 1964).

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Opinion

PER CURIAM.

The plaintiff corporation seeks to enjoin the Alabama Commissioner of Revenue from collecting the assessment of a certain State use tax. Alabama gives a taxpayer the right to appeal an assessment to the Circuit Court of Montgomery County within thirty days of the assessment. Section 140, Title 51, Code of Alabama (1958). The taxpayer appealed on the thirty-first day. The Circuit Court held that the appeal was not timely filed, sustained the State’s plea of abatement, and dismissed the taxpayer’s appeal. See Dowda v. State, 1962, 274 Ala. 124, 145 So.2d 830. The taxpayer *430 has not appealed from that judgment. Instead, the taxpayer filed a de novo proceeding in the district court attacking the validity of the assessment.

We agree with the judgment of the district court, 216 F.Supp. 74. The State of Alabama provided “a plain, speedy, and efficient remedy” within the meaning of 28 U.S.C.A. § 1341. The district court very properly refused to issue an injunction against the State Commissioner of Revenue. Great Lakes Dredge and Dock Co. v. Huffman, 1943, 319 U.S. 293, 63 S.Ct. 1070, 87 L.Ed. 1407.

The judgment is affirmed.

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PER CURIAM.

The plaintiff corporation seeks to enjoin the Alabama Commissioner of Revenue from collecting the assessment of a certain State use tax. Alabama gives a taxpayer the right to appeal an assessment to the Circuit Court of Montgomery County within thirty days of the assessment. Section 140, Title 51, Code of Alabama (1958). The taxpayer appealed on the thirty-first day. The Circuit Court held that the appeal was not timely filed, sustained the State’s plea of abatement, and dismissed the taxpayer’s appeal. See Dowda v. State, 1962, 274 Ala. 124, 145 So.2d 830. The taxpayer *430 has not appealed from that judgment. Instead, the taxpayer filed a de novo proceeding in the district court attacking the validity of the assessment.

We agree with the judgment of the district court, 216 F.Supp. 74. The State of Alabama provided “a plain, speedy, and efficient remedy” within the meaning of 28 U.S.C.A. § 1341. The district court very properly refused to issue an injunction against the State Commissioner of Revenue. Great Lakes Dredge and Dock Co. v. Huffman, 1943, 319 U.S. 293, 63 S.Ct. 1070, 87 L.Ed. 1407.

The judgment is affirmed.

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328 F.2d 429, 1964 U.S. App. LEXIS 6351, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lasker-boiler-and-engineering-corporation-v-phillip-hamm-as-commissioner-ca5-1964.

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