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STATE v. LEARY & OWENS EQUIPMENT COMPANY, INC.

Civ. 335.

304 So.2d 604 (1974)

STATE of Alabama v. LEARY & OWENS EQUIPMENT COMPANY, INC., a corporation.

Court of Civil Appeals of Alabama.

December 11, 1974.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Willard W. Livingston, Philip C. Davis, Asst. Attys. Gen., Dept. of Revenue, for the State.

Bishop N. Barron, Montgomery, for appellee.

PER CURIAM.

This cause arose as a result of the State Department of Revenue, appellant here, levying against Leary and Owens Equipment Co., appellee (hereinafter called Leary-Owens) a gross receipts tax deficiency assessment for the period from August 1, 1967 through August 31, 1970.

On October 7, 1970 notice and demand for additional sales tax was served on Leary-Owens in the amount of $36,435.22 including interest...

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