ADAMS, Justice.
The State of Alabama appeals the judgment of the Circuit Court of Jefferson County, Alabama, which held that property purportedly transferred by Charles B. Mathews as partnership capital could not be attached by the Revenue Department of the State to satisfy tax liens against Mathews. We affirm.
Mathews inherited the subject property from his father. Subsequently, on July 27, 1984, Mathews and George W. Ritchey formed a partnership known as...
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