EAST BREWTON MATERIALS, INC. v. STATE, DEPT. OF REVENUE

3 Div. 11.

233 So.2d 751 (1970)

EAST BREWTON MATERIALS, INC. v. STATE of Alabama, DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

March 18, 1970.


Attorney(s) appearing for the Case

Hugh M. Caffey, Jr., Brewton, for appellant.

MacDonald Gallion, Atty. Gen., Willard W. Livingston, Asst. Atty. Gen., and Counsel, Dept. of Revenue, Herbert I. Burson, Jr., Asst. Atty. Gen., and Asst. Counsel, Dept. of Revenue, for State.


WRIGHT, Judge.

East Brewton Materials, Inc., is a corporation organized under the laws of Alabama, with its place of business in East Brewton, Alabama. It is engaged in the business of selling sand, gravel and plant mix asphalt to customers in Alabama, and occasionally, in Florida. It is the appellant here, in a dispute with the Department of Revenue, State of Alabama, involving the assessment of delinquent sales tax.

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