STATE DEPT. OF REVENUE v. Robertson

This case involves an issue of first impression in Alabama and the interpretation of § 40-18-6(b)(2), Ala. Code 1975.

In the early 1980's, Thomas C. Robertson, Jr., purchased three pieces of rental property located in Oklahoma. He was a resident of Oklahoma at the time, but later moved to Hawaii, then to Missouri, and later to Texas. He became an Alabama resident in 1991. Robertson sold the rental property in 1992 and 1993.

Robertson claimed deductions on his federal income tax returns for depreciation of the rental property each year from the time it was purchased until it was sold. He also…