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STATE v. HICKOX

Civ. 5614.

507 So.2d 947 (1986)

STATE of Alabama v. I.N. HICKOX, Unit Manager of the Citronelle Unit, in his individual and representative capacity, and the Citronelle Unit Operators' Committee.

Court of Civil Appeals of Alabama.

Rehearing Denied January 7, 1987.

Certiorari Denied May 22, 1987.

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 appellants.

G. Sage Lyons and J.P. Courtney, III, of Lyons, Pipes & Cook, Mobile, for appellee.

Alabama Supreme Court 86-531.

HOLMES, Judge.

This is an oil and gas severance tax case.

The Department of Revenue of the State of Alabama (State) issued a final assessment for oil and gas severance taxes against I.N. Hickox, the unit manager for the Citronelle Unit (taxpayer), in the amount of $1,475,524.66. The taxpayer filed a notice of appeal with the Mobile County Circuit Court, pursuant to Ala.Code (1975), § 40-2-22.

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