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STATE DEPT. OF REVENUE v. CREWS

Civ. 6812.

544 So.2d 978 (1989)

STATE DEPARTMENT OF REVENUE v. Thomas C. CREWS and Elsie A. Crews.

Court of Civil Appeals of Alabama.

March 29, 1989.

Attorney(s) appearing for the Case

Mark D. Griffin, Asst. Counsel and Asst. Atty. Gen., Dept. of Revenue, for appellant.

J. Theodore Jackson and Helen Crump Wells of Rushton, Stakely, Johnston & Garrett, Montgomery, for appellees.

INGRAM, Judge.

The State Department of Revenue (Revenue Department) appeals from an order by the trial court construing § 40-18-6(a)(2) in favor of Mr. and Mrs. Crews (taxpayers). The trial court found as a matter of law that pre-March 15, 1985, donees of gift property shall receive a stepped-up basis in that property equal to its fair market value at the time of the completed gift. The dispositive issue on appeal is whether the "substance over form" doctrine...

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