SPARKS v. LOUISVILLE & NASHVILLE RAILROAD COMPANY

3 Div. 984.

166 So.2d 865 (1964)

Guy SPARKS, Commissioner of Revenue, v. LOUISVILLE & NASHVILLE RAILROAD COMPANY.

Supreme Court of Alabama.

Rehearing Denied September 3, 1964.


Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., and B. Frank Loeb, Asst. Atty. Gen., for appellant.

R. E. Steiner, III, M. R. Nachman, Jr., and Steiner, Crum & Baker, Montgomery, for appellee.


GOODWYN, Justice.

Proceeding by taxpayer for refund of use taxes paid under mistake of law or fact.

On June 5, 1961, the taxpayer, Louisville & Nashville Railroad Company, filed with the Alabama State Department of Revenue, pursuant to Code 1940, Tit. 51, § 913, a petition for refund of use taxes in the amount of $14,721.47 allegedly paid by it under mistake of law or fact for the years 1958 through 1960. The petition was denied on June 8, 1961.<...

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