Alabama Supreme Court 84-151.
BRADLEY, Judge.
This is the second round in the continuing effort of the Alabama Department of Revenue (Revenue) to obtain from Harold H. Klingler, Jr. certain business records for a tax audit.
A short review of the factual history of the case will be helpful in understanding the issues in this round:
In October 1979 Revenue sought to obtain from Klingler certain business records for a sales tax audit. Klingler...
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