BEST v. STATE DEPT. OF REVENUE

Civ. 2752.

417 So.2d 197 (1981)

Odis BEST v. STATE of Alabama DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

Rehearing Denied September 9, 1981.

Certiorari Quashed, July 30, 1982.


Attorney(s) appearing for the Case

Alvin T. Prestwood and Claude P. Rosser, Jr., Montgomery, for appellant.

Charles A. Graddick, Atty. Gen., Herbert I. Burson, Jr., and Bill Thompson, Counsel, Dept. of Revenue and Asst. Attys. Gen., for appellee.


Alabama Supreme Court 80-917.

HOLMES, Judge.

This is an income tax case.

The taxpayer filed with the Alabama Department of Revenue a petition for refund of a portion of the income taxes he paid in 1978. The taxpayer contends that he incurred a deductible loss on the transfer of certain real estate in December of 1978 and that he is entitled to a refund for taxes paid in connection with that transfer. The...

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