Radue v. Bradshaw

MADDOX, Justice.

Appellant taxpayer, Harland L. Radue, appeals from a judgment dismissing his declaratory judgment action against agents of the Department of Revenue of the State of Alabama and the Sheriff of Jefferson County.

On August 17, 1970, the State of Alabama made a preliminary income tax assessment against Harland L. and Jo Ann Radue based on their failure to make a return for calendar year 1969. On January 5, 1971, Harland L. Radue filed an individ*483ual income tax return which contained no statement of salary) deductions, or exemptions, but rather had written on its face, “I plead the…