State v. Empire Building Company

WRIGHT, Judge.

Appeal and trial de novo in the circuit court of Jefferson County, Alabama, in equity, followed from a final use tax assessment against Empire Building Company, Inc., by the Alabama Department of Revenue.

Motion to dismiss the appeal by the State was denied and judgment on the merits was rendered in favor of the taxpayer. This appeal by the State is from the final judgment and the order overruling the motion to dismiss.

Appellant expressly waives assignments of error as to the final judgment and confines its argument to those assignments directed to the order denying the motion to…