STATE v. HARRISON

Civ. 2014.

386 So.2d 460 (1980)

STATE of Alabama v. Douglas M. HARRISON, d/b/a Douglas M. Harrison Advertising.

Court of Civil Appeals of Alabama.

Rehearing Denied May 14, 1980.


Attorney(s) appearing for the Case

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

Calvin M. Whitesell, Montgomery, for appellee.


BRADLEY, Judge.

Appellant, State of Alabama, Department of Revenue, brings this appeal from a judgment by the trial court setting aside a final assessment for sales tax entered by the Department of Revenue against appellee, Douglas M. Harrison.

On January 30, 1978, the State of Alabama entered three final assessments against the appellee. The assessments covered the period from January 1, 1973 through December 31, 1976. The amounts of the assessments were...

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