Rabren v. United States Steel Corporation

Appellant, Harvey L. Rabren, as Commissioner of Revenue of the State of Alabama, brings this appeal from a declaratory judgment of the Circuit Court of Montgomery County, wherein the court held that appellee was entitled to a refund of sales tax paid to the State of Alabama during the period from September 1, 1962 through May 31, 1965, but without interest.

Appellant’s eight assignments of error, although referring to eight distinct facets of the judgment, collectively challenge the judgment ordering the refund, supra. Appellee contends by proper assignment of error that the trial court erred…