State v. Ben R. Goltsman Company

GOODWYN, Justice.

Appeal by the state from a final decree of the Circuit Court of Montgomery County, in Equity, vacating and setting aside part of a use tax assessment made by the State Department of Revenue against appellees, herein referred to as "the taxpayers”. The taxpayers are engaged in the “wine” business in Montgomery, Alabama, and contend that they are “manufacturers or compounders” of wine. The state takes the position that the taxpayers are “bottlers” of wine and not “manufacturers or compounders” within the meaning of those terms as used in Code 1940, Tit. 51, § 787(d), in…