# Jackson Securities & Inv. Co. v. State

> Supreme Court of Alabama · May 29, 1941 · 241 Ala. 288

URL: https://www.frixlaw.com/law-library/cases/3231454

## Case

- **Full name:** Jackson Securities & Inv. Co. v. State
- **Court:** Supreme Court of Alabama
- **Decided:** May 29, 1941
- **Citations:** 241 Ala. 288; 2 So. 2d 760; 1941 Ala. LEXIS 400
- **Precedential status:** Published
- **Opinion:** Concurrence by Bouldin
- **Judges:** Foster, Gardner, Thomas, Brown, Livingston, Bouldin
- **Cited by:** 12 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3231454

## Opinion text

BOULDIN, Justice
(limited concurrence).
I concur in the result, but cannot concur in the view that a foreign corporation may acquire a “permanent residence” in Alabama within the meaning of section 103 of the Revenue Act of 1935. I have no quarrel with the authorities reviewed to the effect that for certain tax purposes a foreign corporation may acquire a local situs or domicile.
In my opinion section 345, Tit. 51, of the Code of 1940, requiring an annual permit to engage in business in Alabama negatives the acquiring a permanent residence in Alabama.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3231454. Public record. Not legal advice.