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KIMBERLY-CLARK CORP. v. EAGERTON

Civ. 3819.

445 So.2d 566 (1983)

KIMBERLY-CLARK CORPORATION, a Corporation, v. Ralph P. EAGERTON, Jr., Commissioner of Revenue.

Court of Civil Appeals of Alabama.

Rehearing Denied August 24, 1983.

Certiorari Denied February 3, 1984.

Attorney(s) appearing for the Case

Warren H. Goodwyn and William E. Shanks, Jr. of Balch, Bingham, Baker, Hawthorne, Williams & Ward, Birmingham, for appellant.

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Acting Chief Counsel, and Bill Thompson, Asst. Counsel, State Dept. of Revenue, Montgomery, for appellee.

E.T. Brown, Jr., Fournier J. Gale, III, and Roy J. Crawford of Cabaniss, Johnston, Gardner, Dumas & O'Neal, Birmingham, for amicus curiae Associated Industries of Alabama, Inc.

Alabama Supreme Court 82-1199.

WRIGHT, Presiding Judge

This is a corporate income tax case.

Appellant, Kimberly-Clark Corporation (taxpayer), appeals the order of the trial court denying its petition for a writ of mandamus requiring the Commissioner of Revenue of the State of Alabama to refund to the taxpayer amounts representing overpayment of income tax for the years 1974, 1975, 1976 and 1977.

The facts of the case, as stipulated by the parties...

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