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STATE, DEPT. OF REVENUE v. FORRESTER

Civ. 3159.

419 So.2d 231 (1982)

STATE of Alabama, DEPARTMENT OF REVENUE v. Tharpe FORRESTER, as Receiver for Trustee Life Insurance Company, etc. In re STATE of Alabama, ex rel. Tharpe FORRESTER, Commissioner of Insurance v. TRUSTEE LIFE INSURANCE COMPANY, etc.

Court of Civil Appeals of Alabama.

Rehearing Denied August 25, 1982.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and Herbert I. Burson, Jr. and Ron Bowden, Asst. Attys. Gen., for appellant.

Bill Bradley of Henslee & Bradley, Gadsden, for appellees.

EDWARD N. SCRUGGS, Retired Circuit Judge.

This is a domestic corporation franchise tax case.

In its final judgment the trial court recited the following findings which actually consist of the stipulation of facts made by the parties:

"1. Trustee Life Insurance Company is a corporation organized and incorporated under laws of the State of Alabama, having been incorporated in Etowah County, Alabama, on June 8, 1962. "2. In January, 1975, this...

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