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MORRISON FOOD SERVICE OF ALA. v. STATE

Civ. 4775.

497 So.2d 131 (1985)

MORRISON FOOD SERVICE OF ALABAMA, INC. v. STATE of Alabama.

Court of Civil Appeals of Alabama.

Rehearing Denied September 4, 1985.

Attorney(s) appearing for the Case

J.M. Druhan and D. Charles Holtz of Wilkins, Druhan & Ollinger, Mobile, for appellant.

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 appellee.

BRADLEY, Judge.

This case involves an appeal from five final assessments entered by the State through the Alabama Department of Revenue against Morrison Food Service of Alabama (Morrison).

The State made final assessments of sales and use taxes against Morrison in the amount of $165,464.90. The State based its assessments on Morrison's withdrawal of food from its inventory to fulfill contractual obligations. On July...

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