Boswell v. General Oils, Inc.

368 So.2d 27 (1978)

Charles A. BOSWELL, as Commissioner of Revenue of the State of Alabama

v.

GENERAL OILS, INC., a corporation, and the Mead Corporation, a corporation.

Civ. 1599.

Court of Civil Appeals of Alabama.

November 22, 1978.

Rehearing Denied December 20, 1978.

William J. Baxley, Atty. Gen., Herbert I. Burson, Jr., Counsel, Dept. of Revenue, and Asst. Atty. Gen., Philip C. Davis, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., for appellant.

E. T. Brown, Jr. and Kirby Sevier, Birmingham, for appellees.

HOLMES, Judge.

This is a tax case.

The dispositive issue on appeal is whether the trial…