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BOSWELL v. ALABAMA NAT. BANK OF MONTGOMERY

Civ. 1746.

375 So.2d 260 (1979)

Charles A. BOSWELL, as Commissioner of Revenue, State of Alabama v. The ALABAMA NATIONAL BANK OF MONTGOMERY.

Court of Civil Appeals of Alabama.

Rehearing Denied May 2, 1979.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen. of Ala., Herbert I. Burson, Jr., Counsel, Dept. of Revenue, and Asst. Atty. Gen. of Ala., B. Frank Loeb, and Bill Thompson, Asst. Counsels, Dept. of Revenue, and Asst. Attys. Gen. of Ala., for appellant.

Robert B. Stewart and Robert E. Sasser, Montgomery, for appellee.

BRADLEY, Judge.

Plaintiff Alabama National Bank of Montgomery (hereinafter referred to as the Bank) filed two petitions for declaratory judgment seeking to determine the validity and legality of certain aspects of garnishment procedures undertaken by defendant Commissioner of the Department of Revenue (hereinafter referred to as the Department) against two of the Bank's depositors. The parties to this appeal agreed by stipulation that the two petitions, although involving...

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