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BUTLER AND KENNAMER WHOLESALE COMPANY v. STATE

SC 757.

301 So.2d 178 (1974)

In re BUTLER & KENNAMER WHOLESALE COMPANY v. STATE of Alabama. Ex parte Butler & Kennamer Wholesale Company.

Supreme Court of Alabama.

September 12, 1974.

Attorney(s) appearing for the Case

Jack Livingston, Scottsboro, for petitioner.

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

COLEMAN, Justice.

A taxpayer applies for certiorari to review a decision by the Court of Civil Appeals, 53 Ala.App. 415, 301 So.2d 176 wherein that court affirmed an assessment against taxpayer for tax on cigarettes allegedly due from taxpayer to the state.

The taxpayer is a partnership which has been engaged in the wholesale grocery business for more than twenty years. The partnership purchases cigarettes for resale to...

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