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STATE v. ROSS GRADY INSURANCE AGENCY, INC.

1 Div. 72, 72-A.

266 So.2d 787 (1972)

STATE of Alabama v. ROSS GRADY INSURANCE AGENCY, INC.

Court of Civil Appeals of Alabama.

September 13, 1972.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Willard W. Livingston, Asst. Atty. Gen., and Counsel, Dept. of Revenue for appellant.

Howell, Johnston, Langford & Finkbohner, Mobile, for appellee.

BRADLEY, Judge.

The State of Alabama has appealed to this court the above styled cases wherein the Circuit Court of Mobile County had ordered the State to refund to appellee taxes paid for the tax years 1967 and 1968. These cases have been consolidated for this appeal.

Appellee filed petitions in the Probate Court of Mobile County on February 23, 1970 asking for refunds of domestic corporation share taxes for the years 1967 and 1968 in the amounts of $1,358...

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