MONTGOMERY AVIATION CORP. v. STATE

3 Div. 34.

154 So.2d 24 (1963)

MONTGOMERY AVIATION CORP. v. STATE of Alabama.

Supreme Court of Alabama.

Rehearing Denied May 30, 1963.


Attorney(s) appearing for the Case

Rushton, Stakely & Johnston, Montgomery, for appellant.

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


SIMPSON, Justice.

This appeal is from a decree affirming a deficiency assessment for sales tax on airplanes owned by appellant and claimed by appellee to have been withdrawn from stock and used or consumed within the purview of § 786(2) (f) and (h), Title 51, Code of Ala.1940, as last amended (see Code Recompiled 1958). The assessment covers two periods: June through September, 1959, and January, 1960 through May, 1961. The assessment was made in October, 1961...

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