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affirming a deficiency assessment for sales tax on airplanes owned by appellant and claimed by appellee to have been withdrawn from stock and used or consumed within the purview of § 786(2) (f) and (h), Title 51, Code of Ala.1940, as last amended (see Code Recompiled 1958).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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