HOLMES, Judge.
This is a tax case.
The State of Alabama Department of Revenue (Department), after an administrative hearing, entered final income tax assessments against the taxpayer for the years 1982 and 1983. The Department denied the deductions that the taxpayer claimed for business expenses incurred in drag racing. The taxpayer appealed to the Circuit Court of Colbert County, which reversed the decision of the Department.
The Department appeals...
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