STATE v. COMMUNICATION EQUIP. & CONTR CO., INC.

Civ. 765.

335 So.2d 123 (1976)

STATE of Alabama v. COMMUNICATION EQUIPMENT & CONTRACTING COMPANY, INC.

Court of Civil Appeals of Alabama.

June 30, 1976.


Attorney(s) appearing for the Case

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., John M. Breckenridge, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., for the State.

Albert P. Brewer and Thomas G. Mancuso, Montgomery, for appellee.


BRADLEY, Judge.

This is an appeal by the Department of Revenue from a decree setting aside an assessment against appellee taxpayer.

This case originated out of appeals by the taxpayer, Communication Equipment & Contracting Company, Inc., pursuant to Title 51, Section 140, Code of Alabama 1940, Recompiled 1958, from final assessments entered by the Department of Revenue, State of Alabama, on November 19, 1975, for State and City of Union Springs sales taxes...

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