# State v. Capital City Asphalt, Inc.

> Court of Civil Appeals of Alabama · February 2, 1983 · 437 So. 2d 1288

URL: https://www.frixlaw.com/law-library/cases/7528392

## Case

- **Full name:** STATE of Alabama v. CAPITAL CITY ASPHALT, INC.
- **Court:** Court of Civil Appeals of Alabama
- **Decided:** February 2, 1983
- **Citations:** 437 So. 2d 1288; 1983 Ala. Civ. App. LEXIS 1150
- **Precedential status:** Published
- **Opinion:** On rehearing by Bradley
- **Judges:** Wright, Holmes, Bradley
- **Cited by:** 1 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/7528392

## Opinion text

On Rehearing
In its application for rehearing, Capital City Asphalt claims this court erred by concluding that two separately incorporated entities cannot be one person for sales tax purposes. Capital City asserts that at trial the parties stipulated that two corporations can act as a unit. According to Capital City, this stipulation should have precluded us from deciding the case as we did. We note, however, that whether two corporations can act as a unit for purposes of section 40-23-l(a)(l), Code 1975, is a legal question, not a factual matter. A court is not bound by the parties’ determination of a question of law. Resolution of a legal question is to be made by the court. Garrett v. Mathews, 474 F.Supp. 594 (D.C. Ala.1979), aff'd 625 F.2d 658 (5th Cir.1980). See 73 Am.Jur.2d Stipulations § 5 (1974); 83 C.J.S. Stipulations § 10(e) (1953).
OPINION EXTENDED.
APPLICATION FOR REHEARING OVERRULED.
WRIGHT, P.J., and HOLMES, J., concur.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7528392. Public record. Not legal advice.