Grant v. West Point Manufacturing Company

GOODWYN, Justice.

This is an appeal by the respondent State Commissioner of Revenue from a decree of the circuit court of Montgomery County,, in equity, overruling his demurrer to a bill filed by appellee (West Point Manufacturing Company) seeking a refund of income tax payments made by it for the fiscal years 1950, 1951 and 1952. During those years, appellee was an Alabama corporation.

The bill is brought pursuant to Code 1940,. Tit. 51, § 410, as amended by Act No. 826, § 1, appvd. Sept. 12, 1951, Acts 1951, p. 1457. Section 410 provides for a proceeding by the taxpayer “in the nature of a…