STATE v. MASSEY

Civ. 3663.

437 So.2d 1040 (1983)

STATE of Alabama v. Alfred M. MASSEY and Ann H. Massey.

Court of Civil Appeals of Alabama.

August 24, 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 appellant.

Frederick G. Helmsing and Robert H. Rouse of Coale, Helmsing, Lyons & Sims, Mobile, for appellees.


EDWARD N. SCRUGGS, Retired Circuit Judge.

This is an income tax case.

Neither Mr. nor Mrs. Massey filed a State of Alabama individual or joint income tax return for the years 1974, 1975, 1976 and 1977. After a cash expenditure audit which was conducted by the Department of Revenue (the department), tax assessments were made final against the taxpayers for each of those calendar years. The Masseys appealed to the circuit court where an ore tenus trial...

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