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STATE v. PAN-AM SOUTHERN CORPORATION

3 Div. 643.

89 So.2d 747 (1956)

STATE of Alabama v. PAN-AM SOUTHERN CORPORATION.

Supreme Court of Alabama.

September 13, 1956.

Attorney(s) appearing for the Case

John Patterson, Atty. Gen., and H. Grady Tiller and Wm. H. Burton, Asst. Atty. Gen., for appellant.

Lange, Simpson, Robinson & Somerville, Birmingham, for appellee.

LAWSON, Justice.

The State Department of Revenue, sometimes hereafter referred to as the Department, found that for the five-year period beginning October 1, 1943, and ending September 30, 1948, the Pan-American Petroleum Corporation failed to pay to the State of Alabama the sum of $13,-858.55 due under the terms and provisions of § 634, Title 51, Code 1940. Based on such finding the Department entered a preliminary deficiency tax assessment against the said...

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