Lasker Boiler and Engineering Corporation v. Hamm, 20600.
Decision Date | 17 February 1964 |
Docket Number | No. 20600.,20600. |
Parties | LASKER BOILER AND ENGINEERING CORPORATION, Appellant, v. Phillip HAMM, as Commissioner of Revenue of the State of Alabama, and his successors in said office, Appellee. |
Court | U.S. Court of Appeals — Fifth Circuit |
James O. Brooks, Joseph W. Grady, Chicago, Ill., Carl A. Morring, Jr., Forest D. Herrington, Huntsville, Ala., for appellant; Brooks & Grady, Chicago, Ill., Bell, Morring, Richardson & Cleary, Huntsville, Ala., of counsel.
Richmond M. Flowers, Atty. Gen., of Alabama, Willard W. Livingston, Counsel, Dept. of Revenue, Charles P. Miller, Asst. Counsel, Dept. of Revenue, Montgomery, Ala., for appellee.
Before CAMERON, WISDOM, and GEWIN, Circuit Judges.
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 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.
To continue reading
Request your trial-
Melof v. Hunt
...concluded that they were. Lasker Boiler and Engineering Corporation v. Hamm, 216 F.Supp. 74 (M.D.Ala.1963) (Johnson, C.J.), aff'd, 328 F.2d 429 (5th Cir.1964), concerned an assessment of a use tax by the Alabama commissioner of Revenue against a corporation that had sold goods to the United......
-
Bussie v. Long, Civ. A. No. 3345.
...properly dismissed." See, also, City of Houston v. Standard-Triumph Motor Company, 347 F.2d 194 (CA 5, 1965); Lasker Boiler and Engineering Corp. v. Hamm, 328 F.2d 429 (CA 5, 1964); Miller v. City of Greenville, Miss., 138 F.2d 712 (CA8, 1943); Helmsley v. City of Detroit, Mich., 320 F.2d 4......
-
Group Assisting Sewer v. City of Ansonia
...1966), aff'd, 383 F.2d 766 (5th Cir. 1967); Lasker Boiler and Engineering Corp. v. Hamm, 216 F.Supp. 74 (M.D.Ala.1963), aff'd, 328 F.2d 429 (5th Cir. 1964). The lack of injunctive relief also is not dispositive where state law permits an avenue of appeal for a taxpayer to recover a tax paid......
-
Kelly v. Ala. Dep't of Revenue
...30 days of the assessment, it provides a plain, speedy, and efficient remedy within the meaning of the TIA. Lasker Boiler & Eng'g Corp. v. Hamm, 328 F.2d 429, 429-30 (5th Cir. 1964). In Lasker, Alabama's appeals process was deemed sufficient even though the plaintiff's attempt to appeal a t......