Culverhouse, Inc. v. Alabama Department of Revenue (In Re Culverhouse, Inc.)

MEMORANDUM OPINION AND ORDER

MARK E. FULLER, Chief District Judge.

Debtor Culverhouse, Inc. (“Culverhouse”) appeals the Bankruptcy Court’s denial of its objection to a claim asserted by the Alabama Department of Revenue (“ADR”). Culverhouse challenges the Bankruptcy Court’s determination that ADR was correct in its assessment of the Alabama use tax to Culverhouse’s lease of trucks and trailers to a Georgia company. After carefully reviewing the parties’ submissions, the Court finds, for the reasons set forth below, that the Bankruptcy Court’s order is due to be REVERSED, and this cause is…