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STATE v. KILBORN

Civ. 849.

340 So.2d 447 (1976)

STATE of Alabama v. Mary Joe KILBORN.

Court of Civil Appeals of Alabama.

Rehearing Denied September 22, 1976.

Attorney(s) appearing for the Case

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

Kilborn & Gibney, Mobile, for appellee.

WRIGHT, Presiding Judge.

The State of Alabama filed assessment of income tax against Kilborn. Kilborn appealed the assessment to circuit court. The State moved for summary judgment. Upon hearing, the court denied judgment to the State but entered judgment for the non-moving party. The State appeals. We reverse and render summary judgment for the State.

This matter arose out of the personal income tax return of Mary Joe Kilborn for the year 1972. The record...

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