STANDARD OIL COMPANY v. STATE

Civ. 526.

313 So.2d 532 (1975)

STANDARD OIL COMPANY, a Division of Chevron Oil Co., a California Corporation [formerly Standard Oil Company (Incorporated in Kentucky)] v. STATE of Alabama.

Court of Civil Appeals of Alabama.

Rehearing Denied April 2, 1975.


Attorney(s) appearing for the Case

Harry R. Teel and Robert G. Johnson, Birmingham, for appellant.

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue and Asst. Atty. Gen., Herbert I. Burson, Jr., Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for the State.


HOLMES, Judge.

The Circuit Court of Montgomery County affirmed an assessment by the State of Alabama of state income taxes due by appellant for the tax year 1967. The amount of the assessment was $9,096.09. Additionally, the circuit court dismissed the appellant's petition for income tax refunds for the years 1965, 1966, and 1967. It is from the above actions by the circuit court that appellant takes this appeal.

Facts pertinent to this appeal reveal that...

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