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STATE v. REID

6 Div. 387.

223 So.2d 594 (1969)

STATE of Alabama v. Robert R. REID, Jr.

Supreme Court of Alabama.

May 29, 1969.

Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., Willard W. Livingston and Herbert I. Burson, Jr., Asst. Attys. Gen., for appellant.

Robert R. Reid, Jr., Birmingham, for appellee.

LIVINGSTON, Chief Justice.

This appeal is from a decree of the Circuit Court of Jefferson County, Alabama, in Equity, setting aside a final assessment for income taxes made by the Department of Revenue of the State of Alabama against Robert R. Reid, Jr., appellant below and appellee here. See Title 51, Sec. 140, Code of Alabama 1940, Recompiled in 1958.

Appellee Reid filed his 1964 state income tax return and claimed as an exemption, under Sec. 388, Title...

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