AMERICAN CAST IRON PIPE v. BOSWELL

SC 2448.

350 So.2d 438 (1977)

AMERICAN CAST IRON PIPE COMPANY, a corporation v. Charles A. BOSWELL, Commissioner of Revenue, etc.

Supreme Court of Alabama.

September 30, 1977.


Attorney(s) appearing for the Case

William F. Murray, Jr., Birmingham, for appellant.

William J. Baxley, Atty. Gen., and Herbert I. Burson, Counsel, Dept. of Revenue and Asst. Atty. Gen., and B. Frank Loeb, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellee.


BEATTY, Justice.

This is an appeal from a final judgment holding that certain sales of steel pipe by an Alabama manufacturer to a Mississippi contractor with consequent delivery in Mississippi were intrastate in character, and thus subject to the Alabama sales tax. We affirm.

The case was submitted to the circuit court upon a stipulation of facts supplemented by exhibits, the essentials of which follow.

American Cast Iron Pipe Company (Acipco) is a...

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