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STATE v. CHESEBROUGH-PONDS, INC.

82-497.

441 So.2d 598 (1983)

Ex parte State of Alabama Department of Revenue. (In re STATE of Alabama v. CHESEBROUGH-PONDS, INC.)

Supreme Court of Alabama.

Rehearing Denied September 23, 1983.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Bill Thompson, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for petitioner.

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

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

JONES, Justice.

This case involves an appeal by the State Revenue Department (Department) under Ala.Code 1975, § 40-2-22, from a circuit court judgment, affirmed by the Court of Civil Appeals, favorable to the taxpayer, Chesebrough-Ponds, Inc. (Chesebrough). The issue, one of first impression, concerns the proper calculation of the Alabama income tax deduction allowed Chesebrough for 1978 under Ala.Code 1975, § 40-18-35(3). This section allows a corporation...

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