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QUINTARD TERRACE APARTMENTS, INC. v. STATE

3 Div. 824.

111 So.2d 602 (1959)

QUINTARD TERRACE APARTMENTS, INC. v. STATE of Alabama.

Supreme Court of Alabama.

Rehearing Denied May 14, 1959.

Attorney(s) appearing for the Case

Young, Aird & Young, Anniston, and Markstein & Cooper, Birmingham, for appellant.

John Patterson, Atty. Gen., Willard W. Livingston and Wm. H. Burton, Asst. Attys. Gen., for appellee.

STAKELY, Justice.

The State Department of Revenue made an assessment for franchise taxes under the provisions of § 348, Title 51, Code of 1940, for the year 1956, in the amount of $3,130.48 against Quintard Terrace Apartments, Inc., a corporation (appellant), hereinafter referred to as Quintard. Quintard paid the tax and appealed from the foregoing final assessment to the Circuit Court of Montgomery County, in Equity...

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