Montgomery Aviation Corp. v. State

SIMPSON, Justice.

This appeal is from a decree affirming a deficiency, assessment for sales tax on airplanes owned by appellant and claimed by appellee to have been withdrawn from stock and used or consumed within the purview of.§ 786(2) (f) and- (h), Title 51, Code of Ala.1940, as last amended (see Code Recompiled 1958). The assessment covers two periods: June through September, 1959, and January, 1960 through May, 1.961. The assessment was made in October, 1961.

*267A representative (Revenue Examiner) of the Revenue Department made an audit. disclosing that the airplanes involved were purchased…