State v. Pullman-Standard Car Mfg. Co.

FOSTER, Justice.

This proceeding is an appeal to the circuit court by Pullman-Standard Car Manufacturing Company, a Delaware corporation, hereafter referred to as taxpayer, from an assessment made by the state tax commission of Alabama, fixing the franchise tax of such company, and it contended that in fixing the amount of capital which it employed in this state, as a basis for the franchise tax for 1936, there was improperly included the amount invested in the erection and equipment of a manufacturing plant by Pullman Car & Manufacturing Corporation, an Alabama corporation. The circuit court…