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STATE v. DEEP SEA FOODS, INC.

Civ. 4143.

477 So.2d 413 (1984)

STATE of Alabama v. DEEP SEA FOODS, INC., a Corp., Zewen Marine Supply, Inc., and Fisherman Marine Products, Inc.

Court of Civil Appeals of Alabama.

Rehearing Denied July 11, 1984.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, and John J. Breckenridge, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Ronald P. Davis of Vickers, Riis, Murray & Curran, Mobile, for appellee Deep Sea Foods, Inc.

Richard L. Reed of Reams, Vollmer, Philips, Killon, Brooks & Schell, Mobile, for appellees Zewen Marine Supply, Inc. and Fisherman Marine Products, Inc.

WRIGHT, Presiding Judge.

This is a wholesale oil dealers' license or privilege tax case.

The undisputed facts are as follows: Deep Sea Foods, Inc. (formerly Seafood Haven, Inc.), through a division, sells diesel fuel and lubricating oil from its premises adjacent to the Bayou La Batre Bayou in Mobile County. Said fuel and lubricating oil, with one exception, is sold entirely to ships and other water-borne vessels on the Bayou La Batre Bayou.

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