STATE v. MERCHANTS NATIONAL BANK OF MOBILE

1 Div. 681.

91 So.2d 480 (1956)

STATE of Alabama v. MERCHANTS NATIONAL BANK OF MOBILE, as Executor.

Supreme Court of Alabama.

December 21, 1956.


Attorney(s) appearing for the Case

John Patterson, Atty. Gen., and Williard W. Livingston and H. Grady Tiller, Asst. Atty. Gen. for appellant.

Vickers, Riis & Murray, Mobile, for appellee.


SIMPSON, Justice.

This case concerns the validity of an estate tax assessment in the amount of $194.24, plus interest of $33.51, making a total assessment of $227.75. The Department of Revenue of Alabama made the assessment basing its computation on the estate tax levied by the Federal Government under the provisions of Alabama Code 1940, Title 51, § 432.

The taxpayer took an appeal from the tax assessment to...

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