DocketNumber： 79-420
Judges： Beatty, Maddox, Faulkner, Almon, Shores, Embry, Jones, Torbert, Adams
Filed Date： 2/6/1981
Status： Precedential
Modified Date： 10/19/2024
(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.