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KIMBERLY-CLARK CORP. v. EAGERTON

82-149.

433 So.2d 452 (1983)

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

Supreme Court of Alabama.

Rehearing Denied June 17, 1983.

Attorney(s) appearing for the Case

William E. Shanks, Jr. and Warren H. Goodwyn, Birmingham, for appellant.

B. Frank Loeb, Asst. Gen. Counsel, Dept. of Revenue, Montgomery, for appellee.

E.T. Brown, Jr., Birmingham, for amicus curiae Associated Industries of Alabama.

PER CURIAM.

Kimberly-Clark Corporation appeals from the circuit court's denial of an order directing the department of revenue to certify to the comptroller an amount due the corporation as a tax refund. For the reasons discussed below, this appeal is to be transferred to the Court of Civil Appeals.

Kimberly-Clark filed with the department of revenue applications for refunds it claimed were due on its taxes for the years 1974, 1975, 1976, and 1977. The department...

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