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EX PARTE JONES MFG. CO., INC.

1900489.

589 So.2d 208 (1991)

Ex Parte JONES MANUFACTURING COMPANY, INC. (Re STATE DEPARTMENT OF REVENUE v. JONES MANUFACTURING COMPANY, INC.

Supreme Court of Alabama.

August 16, 1991.

Attorney(s) appearing for the Case

Ben F. Hayley and Norman P. Snell of Trimmier and Associates, P.C., Birmingham, for petitioner.

Ron Bowden, Chief Counsel, and Mark D. Griffin, Asst. Counsel, Revenue Dept., and Asst. Attys. Gen., for respondent.

Christopher R. Murvin and George M. Vaughn of Tingle, Sexton, Murvin, Watson & Bates, Birmingham, for amicus curiae Masada Communication, Inc.

ALMON, Justice.

The opinion of the Court of Civil Appeals, 589 So.2d 206, sufficiently sets forth the facts of this case. The question presented is whether that court erroneously decided a question of first impression, that is, whether a taxpayer corporation that is not subject to recognition of a gain upon the sale of its assets is nevertheless subject to Alabama income tax based upon recapture of depreciation.

Alabama...

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