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UNION OIL COMPANY OF CALIFORNIA v. EAGERTON

81-169, 81-207, 81-503, 81-643, 81-966, 82-32, 82-165, 81-538, 81-972, 82-33 and 81-742.

426 So.2d 814 (1982)

UNION OIL COMPANY OF CALIFORNIA, et al. v. Ralph P. EAGERTON, Jr., Commissioner of Revenue of the State of Alabama. EXXON CORPORATION, et al. v. Ralph P. EAGERTON, Jr., Commissioner of Revenue of the State of Alabama. GETTY OIL COMPANY, a Corporation, et al. v. Ralph P. EAGERTON, Jr., Commissioner of Revenue of the State of Alabama. PHILLIPS PETROLEUM COMPANY, Getty Oil Company, Placid Refining Company, Inc. and Union Oil Company of California v. Ralph P. EAGERTON, Jr., Commissioner of Revenue of the State of Alabama. The LOUISIANA LAND AND EXPLORATION COMPANY, et al. v. Ralph P. EAGERTON, Jr., Commissioner of Revenue of the State of Alabama.

Supreme Court of Alabama.

Rehearing Denied February 11, 1983.

Attorney(s) appearing for the Case

Rae M. Crowe and Roy W. Scholl, III of Armbrecht, Jackson, DeMouy, Crowe, Holmes & Reeves, Mobile, and Euel A. Screws, Jr. of Copeland, Franco, Screws, & Gill, Montgomery, for appellants Exchange Oil & Gas Corp., Getty Oil Co., Placid Oil Co. and Union Oil Co. of Cal.

Louis E. Braswell and C.B. Arendall, Jr. of Hand, Arendall, Bedsole, Greaves & Johnston, Mobile, for appellants Exxon Cor. and Louisiana Land and Exploration Co.

Charles A. Graddick, Atty. Gen., Herbert I. Burson, Jr., Chief Counsel, and Charles E. Crumbly and John J. Breckenridge, Asst. Counsel, and Asst. Attys. Gen., for appellee.

ALMON, Justice.

This appeal comes after remand of these consolidated cases in Eagerton v. Exchange Oil and Gas Corporation, 404 So.2d 1 (Ala. 1981) (Eagerton v. Exchange). The trial court entered a judgment in favor of Eagerton, as Commissioner of Revenue based upon a stipulation of the parties. We affirm.

Many of the issues that the oil company appellants raise herein...

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