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STATE v. MacFADDEN-BARTELL CORPORATION

3 Div. 208.

194 So.2d 543 (1967)

STATE of Alabama v. MacFADDEN-BARTELL CORPORATION.

Supreme Court of Alabama.

January 26, 1967.

Attorney(s) appearing for the Case

Richmond M. Flowers, Atty. Gen., Willard W. Livingston and Herbert I. Burson, Jr., Asst. Attys. Gen., for appellant.

Beddow, Embry & Beddow, Birmingham, for appellee.

PER CURIAM.

This is an appeal by the State Department of Revenue from a decree of the Circuit Court of Montgomery County, in Equity, adjudging a final use tax assessment made by the State against MacFadden-Bartell Corporation to be illegal and void.

The major issue on which our judgment turns is whether or not by the nature of its activity (if any) within the State of Alabama, the appellee MacFadden-Bartell Corporation has established such jurisdictional contacts...

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