State v. Allied Paper Incorporated

I would grant the writ. Courts, in their interpretation of taxing authority, tend to be taxpayer oriented. This is more than personal philosophy; it is indeed a rule of law. But it is also a well-established principle that the law looks to substance rather than form. In denying certiorari, the majority of this Court, in my opinion, not only hails as victorious form over substance but adorns the victor with armor of pretense and subterfuge.

By excluding the applicability of Tit. 51, § 786(34)(i) and (m), Code,1 the Court of Civil Appeals makes clear that its opinion is hinged totally on' an…