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LASKER BOILER AND ENGINEERING CORPORATION v. HAMM

No. 20600.

328 F.2d 429 (1964)

LASKER BOILER AND ENGINEERING CORPORATION, Appellant, v. Phillip HAMM, as Commissioner of Revenue of the State of Alabama, and his successors in said office, Appellee.

United States Court of Appeals Fifth Circuit.

February 17, 1964.

Attorney(s) appearing for the Case

James O. Brooks, Joseph W. Grady, Chicago, Ill., Carl A. Morring, Jr., Forest D. Herrington, Huntsville, Ala., for appellant; Brooks & Grady, Chicago, Ill., Bell, Morring, Richardson & Cleary, Huntsville, Ala., of counsel.

Richmond M. Flowers, Atty. Gen., of Alabama, Willard W. Livingston, Counsel, Dept. of Revenue, Charles P. Miller, Asst. Counsel, Dept. of Revenue, Montgomery, Ala., for appellee.

Before CAMERON, WISDOM, and GEWIN, Circuit Judges.

PER CURIAM.

The plaintiff corporation seeks to enjoin the Alabama Commissioner of Revenue from collecting the assessment of a certain State use tax. Alabama gives a taxpayer the right to appeal an assessment to the Circuit Court of Montgomery County within thirty days of the assessment. Section 140, Title 51, Code of Alabama (1958). The taxpayer appealed on the thirty-first day. The Circuit Court held that the appeal was not timely filed, sustained the State's plea...

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