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MARKS-FITZGERALD FURNITURE v. DEPT. OF REV.

No. 2940822.

678 So.2d 121 (1995)

MARKS-FITZGERALD FURNITURE COMPANY, INC. v. STATE DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

Rehearing Denied December 22, 1995.

Certiorari Denied May 24, 1996.

Attorney(s) appearing for the Case

C. Michael Seibert and David L. Rawls, Huntsville, for Appellant.

Jeff Sessions, Atty. Gen., Ron Bowden, Counsel, Department of Revenue, and Asst. Atty. Gen., and J. Wade Hope, Asst. Counsel, Department of Revenue, and Asst. Atty. Gen., for Appellee.

Alabama Supreme Court 1950623.

L. CHARLES WRIGHT, Retired Appellate Judge.

Following an audit of Marks-Fitzgerald Furniture Company, Inc. (taxpayer), the Alabama Department of Revenue (department) entered a preliminary assessment for state sales tax in the amount of $17,063.85. The taxpayer requested a hearing before the Administrative Law Division of the department.

Following a hearing, the administrative law judge entered a final order upholding...

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