Crutcher Dental Supply Co. v. Rabren

A taxpayer appeals from an adverse decree in a proceeding wherein taxpayer sought to have the court declare illegal and void a regulation adopted by the Commissioner of Revenue of the State of Alabama.

The taxpayer is engaged in the business of selling to dental laboratories in Alabama certain materials which are used by the laboratories in making or manufacturing dental appliances or prostheses such as artificial teeth. Taxpayer is sometimes referred to as a dental supply house or supplier. The laboratory makes the appliance on prescription from a dentist and the article made by the…