Opinion

State Department of Revenue v. Omni Studio, LLC

  • 222 So. 3d 367
  • 2016 Ala. Civ. App. LEXIS 100
  • 2016 WL 1719918
Court
Court of Civil Appeals of Alabama
Filed
Apr 29, 2016
Status
Published
Author
Moore
On the bench
Donaldson, Moore, Pittman, Thomas, Thompson
Cited by
3 cases
Authority
More cited than 17.6%

affirming trial court’s ruling that transfer of photos was incidental to nontaxable creative service of photography

How later courts described this case

  • affirming trial court’s ruling that transfer of photos was incidental to nontaxable creative service of photography
  • “[W]e have not been asked to revisit their holdings.”

Written by the judges who cited it.

The opinion

MOORE, Judge,

concurring specially.

I concur only because I am constrained by § 12-8-16, Ala.Code 1976 (“The decisions of the Supreme Court shall govern the holdings and decisions of the courts of appeals.... ”), and the doctrine of stare decisis as to the construction of § 40-23-2(1), Ala.Code 1976. See Moore v. Prudential Residential Servs. Ltd. P’ship, 849 So.2d 914, 926 (Ala.2002).

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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