Morrison Food Service of Alabama, Inc. v. State

BRADLEY, Judge.

This case involves an appeal from five final assessments entered by the State through the Alabama Department of Revenue against Morrison Food Service of Alabama (Morrison).

The State made final assessments of sales and use taxes against Morrison in the amount of $165,464.90. The State based its assessments on Morrison’s withdrawal of food from its inventory to fulfill contractual obligations. On July 5, 1979 Morrison filed a notice of appeal in the circuit court seeking to have these assessments set aside.

The State filed a motion for summary judgment alleging that it was…