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LEPESKA LEASING CORP. v. STATE, DEPT. OF REVENUE

Civ. 2545.

395 So.2d 82 (1980)

LEPESKA LEASING CORPORATION v. STATE of Alabama, DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

As Modified on Denial of Rehearing January 21, 1981.

Attorney(s) appearing for the Case

Vincent F. Kilborn of Kilborn & Gibney, Mobile, for appellant.

Charles A. Graddick, Atty. Gen., and Herbert I. Burson, Jr., Counsel, Dept. of Revenue and Asst. Atty. Gen. and B. Frank Loeb, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellee.

HOLMES, Judge.

This is a tax case.

The taxpayer, Lepeska Leasing Corporation, appeals from a decree of the Circuit Court of Montgomery County affirming a final assessment for use tax entered against the taxpayer by the State Department of Revenue.

The dispositive issue is whether Alabama's use tax, §§ 40-23-60 et seq., Code of Ala. 1975, applies to the sale of tangible personal property to a lessor of such property when the lessor...

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