STATE v. ILLINOIS CENTRAL GULF RAILROAD

Civ. 370.

306 So.2d 1 (1975)

STATE of Alabama v. ILLINOIS CENTRAL GULF RAILROAD, a corp. (formerly Gulf, Mobile and Ohio Railroad Co.)

Court of Civil Appeals of Alabama.

January 8, 1975.


Attorney(s) appearing for the Case

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

Steiner, Crum & Baker and M. R. Nachman, Jr., Montgomery, for appellee.


BRADLEY, Judge.

The State Revenue Department (hereinafter referred to as State) entered a final use tax assessment against the Illinois Central Gulf Railroad (hereinafter referred to as Railroad) in the amount of $54,171.57 for the purchase of three hundred rebuilt railroad boxcars. This amount included interest and penalty. The audit period covered by the assessment was from October 1, 1968 through March 31, 1972. Railroad...

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