EX PARTE KLINGLER

Civ. 3090.

438 So.2d 302 (1982)

Ex parte Harold H. KLINGLER, Jr. (Re Ralph P. EAGERTON, Jr., Commissioner, Alabama Department of Revenue v. Harold H. KLINGLER, Jr., d/b/a Sun Greenhouses Manufacturing.)

Court of Civil Appeals of Alabama.

Rehearing Denied June 16, 1982.


Attorney(s) appearing for the Case

H.H. Klingler, pro se.

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


BRADLEY, Judge.

Review by certiorari is sought here of an order holding petitioner in contempt for failure to answer questions propounded to him concerning his sales tax liability and for refusal to produce sales records demanded by the Alabama Department of Revenue (Revenue Department).

On October 11, 1979 the Revenue Department issued a notice to petitioner requesting him, under the authority of § 40-23-22, Code 1975, to produce certain business records...

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