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STATE v. STEEL CITY CRANE RENTAL, INC.

Civ. 1079.

345 So.2d 1371 (1977)

STATE of Alabama v. STEEL CITY CRANE RENTAL, INC., an Alabama Corporation, and Osborne and Company, Inc., an Alabama Corporation.

Court of Civil Appeals of Alabama.

May 4, 1977.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen. of Ala., Herbert I. Burson, Jr., 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 the State, appellant.

Maurice F. Bishop, Birmingham, for Osborne & Co., Inc.

R. O. Hughes, Birmingham, for Steel City Crane Rental, Inc.

HOLMES, Judge.

This is a lease tax case.

The Circuit Court of Jefferson County, after a hearing ore tenus, set aside a final assessment of taxes made by the State against the taxpayers. The taxes had been assessed pursuant to the provisions of Tit. 51, § 629(21), et seq., Code of Alabama, Alabama's lease tax statute. From this action by the circuit court, the State appeals.

The dispositive issue is whether, in this instance, the furnishing...

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