State v. Newbern

THAGARD, Presiding Judge.

These three appeals, consolidated by agreement of the parties, were taken by the State from adverse judgments in the Circuit Court of Montgomery County holding invalid and setting aside final assessments made by the State Department of Revenue against the appellees for Alabama use tax covering the periods December 1, 1967 through June, 1968; July 1, 1965 through November 30, 1967 and April 1, 1962 through March 31, 1965 respectively.

For convenience we quote extensively from appellant’s STATEMENT OF THE FACTS, all supported by the record, as follows:

“The Appellee,…