ASS'N OF ALA. PRO. NUMISMATISTS v. EAGERTON

Civ. 4259-X.

455 So.2d 867 (1984)

ASSOCIATION OF ALABAMA PROFESSIONAL NUMISMATISTS, INCORPORATED, et al. v. Ralph E. EAGERTON, Jr., James C. White, as Commissioner of Revenue for the State of Alabama.

Court of Civil Appeals of Alabama.

Rehearing Denied June 6, 1984.

Certiorari Denied August 31, 1984


Attorney(s) appearing for the Case

Robert R. Kracke and A.H. Woodward, III of Kracke, Woodward & Thompson, Birmingham, for appellants.

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Melissa C. Bowen, Asst. Counsel, Department of Revenue, and Asst. Attys. Gen., Montgomery, for appellees.


PER CURIAM.

This is a tax case.

The appellants, the Association of Alabama Professional Numismatists, Inc., (hereafter, the Association) sought a writ of mandamus or a declaratory judgment in the circuit court, essentially to have the sale of gold and silver in the form of coins, bullion, nuggets, flakes and other forms exempted from Alabama's sales and use tax. Ala.Code §§ 40-23-2 and 40-23-61 (1975). The circuit court determined that a sales or...

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