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IN RE CULVERHOUSE, INC.

Nos. 03-12288-WRS, 1:05-cv-345-MEF.

358 B.R. 806 (2006)

In re CULVERHOUSE, INC. Debtor. Culverhouse, Inc., Debtor Appellant, v. State of Alabama Department of Revenue, Appellee.

United States District Court, M.D. Alabama, Southern Division.

August 22, 2006.

Attorney(s) appearing for the Case

Collier H. Espy, Jr., Espy, Metcalf & Poston, Dothan, AL, James Middleton Sizemore, Jr., Alexander City, AL, for Debtor Appellant.

Mark Douglas Griffin, State of Alabama Dept. of Revenue, Montgomery, AL, for Appellee.

MEMORANDUM OPINION AND ORDER

MARK E. FULLER, Chief District Judge.

Debtor Culverhouse, Inc. ("Culverhouse") appeals the Bankruptcy Court's denial of its objection to a claim asserted by the Alabama Department of Revenue ("ADR"). Culverhouse challenges the Bankruptcy Court's determination that ADR was correct in its assessment of the Alabama use tax to Culverhouse's lease of trucks and trailers to a Georgia company. After carefully reviewing the parties...

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