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EVERS v. LINK ENTERPRISES, INC.

Civ. 2287, 2287-X.

386 So.2d 1177 (1980)

H. Ray EVERS and Marjorie S. Evers, Ind. and d/b/a Ra-Mar Clinic v. LINK ENTERPRISES, INC. and STATE of Alabama v. LINK ENTERPRISES, INC.

Court of Civil Appeals of Alabama.

August 6, 1980.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen. and Herbert I. Burson, Jr., Counsel, Dept. of Revenue and Asst. Atty. Gen. and John J. Breckenridge, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for State.

Harry Cole and Gerald W. Hartley of Hill, Hill, Carter, Franco, Cole & Black, Montgomery, for Link Enterprises, Inc.

J. Paul Lowery, John T. Kirk, Montgomery, for appellants Evers.

WRIGHT, Presiding Judge.

This is an unusual case and one of first impression which requires this court's consideration of Rule 42(a) of the Alabama Rules of Civil Procedure.

The matter began with an assessment of sales and use taxes by the State Department of Revenue against Link Enterprises, Inc. From final assessment, Link paid the assessment and appealed to the Circuit Court of Montgomery County. At about the same time, Link filed a declaratory judgment...

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