State Tax Litigation | Cases of Note:

ALLTEL Alabama, Inc. v. Mingledorff, No. 93-1742-G (Cir. Ct. Montgomery County, Ala. May 10, 1994) (Successful challenge regarding the effective date of the repeal of state license tax.)

Gulf Telephone Company, et al. v. Alabama Department of Revenue, No. 87-1730-G (Cir. Ct. Montgomery County, Ala. May 3, 1988) (Successful representation of telephone companies in litigation involving the classification of communications equipment under Alabama's sales and use tax statutes.)

Harding v. Mingledorff, CV 94-290-GR (Cir. Ct. Montgomery County, Ala. May 14, 1996) (Successful representation of the Alabama State Police Association opposing challenge to Alabama taxing scheme.)

Lightwave Technologies, LLC v. Escambia County, 804 So. 2d 176 (Ala. 2001) (Successful challenge to county attempt to assess a $1.00 per linear foot right-of-way "user" fee on telecommunications providers.)

Pine Belt Telephone Company, Inc., et al. v. Sizemore, No. 90-2358-TH (Cir. Ct. Montgomery County, Ala. March 25, 1997) (Successful representation of telephone companies in litigation limiting the application of the old 2.5% utility franchise tax to amounts received by such companies for the use of their networks by inter-exchange carriers.)

Sizemore v. Rinehart, 611 So. 2d 1064 (Ala. Civ. App. 1992), Writ Quashed as Improvidently Granted, Ex parte Sizemore, 611 So.2d 1069 (Ala.1993) (Class action successfully challenging the application of state income taxes to military retirement pay.)

State Department Of Revenue v. Mon-Cre Telephone Co-op, Inc., 702 So. 2d 179 (Ala. Civ. App. 1997) (Successful representation of several telephone cooperatives in litigation relating to the application of state utility taxes.)