State, Department of Revenue v. Alabama Leasing Co.

WRIGHT, Presiding Judge.

This case arose from an escape tax assessment levied by the Director of Revenue of Jefferson County against a 1964 International truck. The owner of the truck, Alabama Leasing Company, appealed to the Circuit Court of Jefferson County. From a judgment holding that the truck was not subject to assessment for taxes in Jefferson *1351County, the State appeals. We reverse and remand.

The case was submitted to the circuit court on stipulation. The company was incorporated and has its principal place of business in Jefferson County. The operations of the truck were directed from…