STATE v. LUDLAM

Civ. 1935.

384 So.2d 1089 (1980)

STATE of Alabama v. Wheeler LUDLAM, d/b/a Wheeler's Nursery.

Court of Civil Appeals of Alabama.

February 13, 1980.


Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., Herbert I. Burson, Jr., John J. Breckenridge, Asst. Attys. Gen., for appellant.

J. Gorman Houston, Jr., of Houston & Martin, Eufaula, for appellee.


HOLMES, Judge.

The Circuit Court of Barbour County modified a final sales and use tax assessment. The State, through able counsel, appeals the circuit court's action and we affirm.

There are two dispositive issues. The first is whether the taxpayer met his statutory burden of overcoming the prima facie correctness of the final assessment. Secondly, we must decide whether the learned and distinguished trial...

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