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STATE v. CHESEBROUGH-PONDS, INC.

Civ. 3414.

441 So.2d 596 (1983)

STATE of Alabama v. CHESEBROUGH-PONDS, INC.

Court of Civil Appeals of Alabama.

Rehearing Denied February 16, 1983.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and Bill Thompson, Asst. Counsel, State Dept. of Revenue, and Asst. Atty. Gen., for appellant.

Robert C. Walthall of Bradley, Arant, Rose & White, Birmingham, for appellee.

E.T. Brown, Jr. and Roy J. Crawford, of Cabaniss, Johnston, Gardner, Dumas & O'Neal, Birmingham, for amicus curiae Coca-Cola Co.

WRIGHT, Presiding Judge.

This is a corporate income tax case.

In 1978 Chesebrough-Ponds, Inc., was a foreign corporation doing business in Alabama. It joined with its fifteen subsidiaries in filing a consolidated federal income tax return for that year, but filed a separate return with Alabama (Alabama does not allow for consolidated returns). Section 40-18-35(3), Code of Alabama 1975 allows as a deduction from state income tax an amount of the total federal...

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