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NOONAN v. EAST-WEST BELTLINE, INC.

84-762.

487 So.2d 237 (1986)

Lionel W. NOONAN, in his official capacity as Judge of Probate of Mobile County v. EAST-WEST BELTLINE, INC.

Supreme Court of Alabama.

Opinion Released April 4, 1986.

Attorney(s) appearing for the Case

Mary Beth Mantiply, of Noojin & McNair, Mobile, for appellant.

E.B. Peebles, III and James Dale Smith, of Armbrecht, Jackson, DeMouy, Crowe, Holmes & Reeves and William M. Moore, Mobile, for appellee.

FAULKNER, Justice.

Lionel W. Noonan appeals from the summary judgment granted in favor of East-West Beltline, Inc., which holds that East-West Beltline, Inc., (hereinafter "East-West") is entitled to a $24,184.21 refund of recording taxes.

The uncontested facts are as follows:

East-West was the owner of all of the outstanding capital stock of the Bel Air Corporation.1 On March 15, 1984, Bel Air entered into two separate...

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