Kantor Son v. Stone

The appellants seek to recover taxes paid by them under two assessments therefor under ¡Section 10108, Code 1942, on ten sales of tangible property (real estate) made by them between August 1st and December 31st, 1946. A demurrer to the declaration was sustained and the cause dismissed.

The declaration alleges in substance that the appellants are not engaged in the business of selling real estate but are engaged in “a general building contractor’s business” and have paid all taxes due by them thereon. During the period covered by these two assessments residences for veterans of World War II…