THAGARD, Presiding Judge.
Appeal by the Alabama Department of Revenue from a final order of the Circuit Court of Montgomery County, in Equity, setting aside a deficiency income tax assessment against Fuqua Industries, Inc., of $22,750.64, and holding that Fuqua was entitled to a refund for overpaid income taxes of $13,161.55.
The taxpayer, Fuqua Industries, is a Pennsylvania corporation, qualified and licensed to do business in Alabama. Fuqua manufactures...
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