Alabama Board of Optometry v. Eagerton , 1981 Ala. LEXIS 3268 ( 1981 )

JONES, Justice

(concurring in the result).

I concur in the result. I would overrule Haden v. McCarty, 275 Ala. 76, 152 So.2d 141 (1963). After careful study of the issue here presented, I am of the opinion that the “practice of a learned profession” dichotomy is wholly irrelevant to an appropriate interpretation and application of the taxing statute in question.