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ARA HOSP. FOOD MGT., INC. v. STATE

Civ. 3433.

437 So.2d 530 (1983)

ARA HOSPITAL FOOD MANAGEMENT, INC. v. STATE of Alabama.

Court of Civil Appeals of Alabama.

Rehearing Denied March 9, 1983.

Certiorari Quashed September 23, 1983.

Attorney(s) appearing for the Case

Thomas N. Carruthers, Jr. and Carleta A. Roberts of Bradley, Arant, Rose & White, Birmingham, for appellant.

Charles A. Graddick, Atty. Gen., and Herbert I. Burson, Jr., Chief Counsel, State Dept. of Revenue and Asst. Atty. Gen., and John H. Burgess, Asst. Counsel Dept. of Revenue and Asst. Atty. Gen., for appellee.

Alabama Supreme Court 82-597.

WRIGHT, Presiding Judge.

This is a sales tax case. Appellant, ARA Hospital Food Management, Inc. (ARA), appeals the circuit court's judgment upholding a final sales tax assessment with penalties and interest in the amount of $78,339.39 made against ARA by appellee, State of Alabama Department of Revenue (State).

The facts are stipulated, and the trial court based its ruling on those stipulations. On review by this court...

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