Omega Minerals, Inc. v. State

BRADLEY, Judge.

The Alabama Department of Revenue made final franchise tax assessments against Omega Minerals, Inc. for the tax years 1970-1971 in the amounts of $866.67 and $1,293.00 respectively. From these final assessments Omega Minerals, Inc. appealed to the Circuit Court of Jefferson County, in Equity. After a hearing, the trial court affirmed the assessments made by the Revenue Department. From this final decree, Omega Minerals, Inc. appealed to this court.

The sole issue before this court is whether or not Omega Minerals, Inc., a foreign corporation, was doing business in Alabama during…