STATE DEPT. OF REVENUE v. DELTA AIR LINES, INC.

Civ. 6910.

549 So.2d 1352 (1989)

STATE DEPARTMENT OF REVENUE v. DELTA AIR LINES, INC.

Court of Civil Appeals of Alabama.

July 13, 1989.


Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., B. Frank Loeb, Chief Counsel, and Ron Bowden, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Robert D. Segall and Charles E. Vercelli, Jr. of Copeland, Franco, Screws & Gill, Montgomery, and D. Michael Keen, Atlanta, Ga., for appellee.


L. CHARLES WRIGHT, Retired Appellate Judge.

The Alabama Department of Revenue (the Department) entered a "tentative Assessment of Value of Utility Property" against Delta Air Lines, Inc. (Delta) for the 1987 tax year. Delta challenged the assessment and requested a formal contested hearing on the basis that Delta's operations within the state of Alabama were exempt from taxation pursuant to § 40-9-1(24), Code 1975. Following a hearing the administrative law judge...

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