STATE v. NORMAN TIE & LBR. CO.

Civ. 2446.

393 So.2d 1022 (1981)

STATE of Alabama v. NORMAN TIE AND LUMBER COMPANY, a corporation.

Court of Civil Appeals of Alabama.

January 21, 1981.


Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and Herbert I. Burson, Jr. and B. Frank Loeb, Asst. Attys. Gen., for appellant.

L. Merrill Shirley, Elba, for appellee.


HOLMES, Judge.

This is a tax case.

The Circuit Court of Pike County granted the taxpayer's Rule 56, ARCP, motion for summary judgment. The Revenue Department of the State of Alabama appeals, contending the trial court erred in granting summary judgment in favor of the taxpayer.

Specifically, the State contends that the provisions of § 40-23-37, Code of Alabama 1975, are not available to the taxpayer and

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