State v. Morris

SIMPSON, Justice.

The State Department of Revenue issued a final deficiency assessment for income tax against the appellee for the calendar years 1961 and 1962, determining that the appellee owed $720.07 additional income tax for the calendar year 1961 and an additional amount for income tax of $1,005.-86 for the calendar year 1962.

The appellee properly appealed both assessments under the provisions of Title 51, § 140, Code of Alabama, to the Circuit Court of Mobile County. A trial was held in that court which resulted in a decree in favor of the taxpayer and against the State. This appeal…