State v. Ludlam

384 So.2d 1089 (1980)

STATE of Alabama

v.

Wheeler LUDLAM, d/b/a Wheeler's Nursery.

Civ. 1935.

Court of Civil Appeals of Alabama.

February 13, 1980.

Charles A. Graddick, Atty. Gen., Herbert I. Burson, Jr., John J. Breckenridge, Asst. Attys. Gen., for appellant.

J. Gorman Houston, Jr., of Houston & Martin, Eufaula, for appellee.

HOLMES, Judge.

The Circuit Court of Barbour County modified a final sales and use tax assessment. The State, through able counsel, appeals the circuit court's action and we affirm.

There are two dispositive issues. The first is whether the taxpayer met his statutory burden of…