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EAGERTON v. SEARS, ROEBUCK AND CO.

Civ. 3938.

441 So.2d 936 (1983)

Ralph P. EAGERTON, Jr., as Commissioner of Revenue of the State of Alabama v. SEARS, ROEBUCK AND CO., a corporation, and Daniels Golden Rule Press, Inc., a corporation.

Court of Civil Appeals of Alabama.

Rehearing Denied October 12, 1983.

Certiorari Denied December 16, 1983.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, and John J. Breckenridge, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

William J. Ward, Warren H. Goodwyn and William E. Shanks, Jr. of Balch, Bingham, Baker, Ward, Smith, Bowman & Thagard, Birmingham, for appellees.

Alabama Supreme Court 83-139.

BRADLEY, Judge.

On August 20, 1981 Sears, Roebuck and Company (Sears) and Daniels Golden Rule Press, Inc. (Daniels) jointly filed with the Commissioner of Revenue of the State of Alabama a petition for refund of taxes paid through a mistake of fact or law pursuant to § 40-1-34, Code 1975, seeking a refund of sales taxes in the amount of $43,147.03 paid for the period August 20, 1978 through March 31, 1981, with respect to...

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