State v. Yellow Pine Lumber Co.

STAKELY, Justice.

This is an appeal from a decree of the Circuit Court of Dallas County, in Equity, overruling the demurrer of the State of Alabama to a bill of complaint filed by Yellow Pine Lumber Company, Inc., a corporation. The State Department of Revenue made an additional income tax assessment against Yellow Pine Lumber Company for $435.34 with interest aggregating $19.59, on December 15, 1947. This amount was claimed by the State to be due from the Yellow Pine Lumber Company, Inc., for the year 1946. The aforesaid appeal was taken under the provisions of § 140, Title 51, Code of 1940,…