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WHITE v. UNITED PARCEL SERVICE, INC.

Civ. 4949.

495 So.2d 675 (1985)

James C. WHITE, Commissioner of Revenue, and the State of Alabama v. UNITED PARCEL SERVICE, INC., a corporation.

Court of Civil Appeals of Alabama.

Rehearing Denied January 8, 1986.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Ron Bowden, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellants.

Joseph B. Mays, Jr. of Bradley, Arant, Rose & White, Birmingham, and Ralph S. Snyder, Richard D. Birns, and Leon Andrew Immerman of Schnader, Harrison, Segal & Lewis, Philadelphia, Pa., for appellee.

HOLMES, Judge.

This is an appeal from a declaratory judgment.

United Parcel Service, Inc. (UPS) brought this action, seeking a declaratory judgment that it was not subject to taxation pursuant to Ala.Code (1975), §§ 40-21-60 and -61. The trial court, after an ore tenus hearing, ruled in favor of UPS.

The Commissioner of Revenue appeals, and we affirm.

The sole issue on appeal is whether the trial court erred in finding that...

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