State v. Harrison

Appellant, State of Alabama, Department of Revenue, brings this appeal from a judgment by the trial court setting aside a final assessment for sales tax entered by the Department of Revenue against appellee, Douglas M. Harrison.

On January 30, 1978, the State of Alabama entered three final assessments against the appellee. The assessments covered the period from January 1, 1973 through December 31, 1976. The amounts of the assessments were $1,568.36, $3,136.72 and $7.71.

The appellee brought an appeal from each assessment pursuant to § 40-2-22, Code of Alabama 1975. The three actions were…