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STATE v. UNION TANK CAR CO.

3 Div. 247.

201 So.2d 402 (1967)

STATE of Alabama v. UNION TANK CAR COMPANY.

Supreme Court of Alabama.

Rehearing Denied August 17, 1967.

Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., Willard Livingston and Wm. H. Burton, Asst. Attys. Gen., for appellant.

Bradley, Arant, Rose & White and John P. Adams, Birmingham, for appellee.

SIMPSON, Justice.

The facts in this case were stipulated and are as follows: Union Tank Car Company is a New Jersey corporation and is qualified to do business in Alabama. It manufactured in Indiana two railroad cars which are the subject of the use tax assessment involved in this case. It then leased these two railroad cars to United States Steel Corporation who used the two cars in the State of Alabama and elsewhere.<...

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