Standard Oil Company v. State

*106HOLMES, Judge.

The Circuit Court of Montgomery County affirmed an assessment by the State of Alabama of state income taxes due by appellant for the tax year 1967. The amount of the assessment was $9,096.09. Additionally, the circuit court dismissed the appellant’s petition for income tax refunds for the years 1965, 1966, and 1967. It is from the above actions by the circuit court that appellant takes this appeal.

Facts pertinent to this appeal reveal that appellant is Chevron Oil Company, successor by merger to Standard Oil Company, and is hereinafter referred to as Kyso. Kyso is a wholly owned…