... 2008) ("Peanut Festival"). In the first appeal, this court reversed a judgment entered by the Houston
Circuit Court ("the trial court") exempting the taxpayer from any taxation on receipts generated
from the National Peanut Festival ("the Festival") for the tax years 2004 and 2005. ...
... 2d 513, 517 (Ala. 2003). "`[T]he right of taxation is essential to the existence of all governments,
... ... 234, 239 [(1850)]. `. Taxation is the rule; exemption the exception.' ... Brown v. Protective
Life Insurance Co., 188 Ala. 166, 168, 169, 66 So. 47 [(1914)].". ...
... facility in Alabama known as the Coosa Mill and the sale by KCW of 375,000 acres of adjacent
timberland known as the Coosa Timberlands should be classified as "business income" or
"nonbusiness income" for purposes of Alabama corporate income taxation â€” was finally ...
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