State v. Georgia-Florida-Alabama Equipment Co.

WRIGHT, Presiding Judge.

This is an appeal from a lease tax assessment under § 40-12-220 to -227, Code of Alabama 1975.

After audit, lease tax assessment in the amount of $481,378.20, including penalty and interest, for the period of July 1, 1971 through September 30, 1979, was entered by the Alabama Department of Revenue (State) against Georgia-Florida-Alabama Equipment Co., Inc. (GFA). The assessment was appealed to circuit court. GFA and State filed motions for summary judgment with supporting exhibits and affidavits. After hearing and arguments, partial summary judgment was entered in favor…