Boswell v. Abex Corporation

HOLMES, Judge.

The Circuit Court of Montgomery County issued an alternative writ of mandamus to the Commissioner of Revenue for the State of Alabama ordering the commissioner to refund to appellee-taxpayer $8,562.00. From this order, the commissioner has taken this appeal.

The learned and distinguished trial judge, after a hearing ore tenus, made a detailed finding of fact and conclusion of law.

This court has carefully reviewed the controlling authorities as they apply to the instant appeal.

The judgment of the trial court is correct and cannot be improved upon and we therefore, as set out…