SPARKS v. BROCK & BLEVINS, INC.

3 Div. 985.

145 So.2d 844 (1962)

Guy SPARKS, as Commissioner of Revenue v. BROCK & BLEVINS, INC.

Supreme Court of Alabama.

October 18, 1962.


Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., and Herbert I. Burson, Jr., Asst. Atty. Gen., for appellant.

John R. Matthews, Jr., Ball & Ball, Montgomery, and Robt. B. Wilkins, Wilkins, Stephenson & Byrd, Mobile, for appellee.


SIMPSON, Justice.

Bill for declaratory judgment brought under the provisions of § 810, Title 51, Code of Alabama 1940, to recover use taxes paid under protest. The primary contention of the appellant is that the lower court should not have taken jurisdiction because appellee did not file a request for a redetermination under § 797 of Title 51 within the statutory period after assessment was made final, although accorded the opportunity to do so, and that...

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