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DEPARTMENT OF REVENUE v. JAMES A. HEAD & CO., INC.

Civ. 272.

306 So.2d 5 (1974)

DEPARTMENT OF REVENUE, State of Alabama v. JAMES A. HEAD & COMPANY, INC., a corporation.

Court of Civil Appeals of Alabama.

Rehearing Denied August 28, 1974.

Attorney(s) appearing for the Case

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

Allen D. Rushton, Birmingham, for appellee.

BRADLEY, Judge.

This is an appeal by the Department of Revenue, State of Alabama, from an adverse judgment rendered by the Circuit Court of Jefferson County in a sales tax assessment case.

A final assessment for deficient sales taxes in the amount of $9,958.94 was rendered against James A. Head and Company, Inc., a corporation (hereinafter called "Head") by the State Revenue Department (hereinafter called "State"), and Head appealed said assessment to the...

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