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QUALITY SCHOOL PLAN, INC. v. STATE

Civ. 310.

301 So.2d 183 (1974)

The QUALITY SCHOOL PLAN, INC., a corporation v. STATE of Alabama.

Court of Civil Appeals of Alabama.

Rehearing Denied August 19, 1974.

Attorney(s) appearing for the Case

C. Lee Reeves, Birmingham, for appellant.

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue, and Asst. Atty. Gen., B. Frank Loeb, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., for the State.

BRADLEY, Judge.

The Department of Revenue of the State of Alabama (hereinafter called "State") entered a final assessment against Quality School Plan, Inc., a corporation, (hereinafter referred to as "QSP") for use taxes in the amount of $35,992.16 for the period July 1, 1965 through June 30, 1968. QSP appealed this use tax assessment to the Circuit Court of Montgomery County where, after a hearing, the assessment was affirmed...

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