entertaining declaratory request challenging on constitutional grounds differential treatment in the manner in which sales taxes are applied to optometrists
How later courts described this case
- entertaining declaratory request challenging on constitutional grounds differential treatment in the manner in which sales taxes are applied to optometrists
- analyzing whether optometry was a “learned profession” for tax purposes
Written by the judges who cited it.
The opinion
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.