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EX PARTE KIMBERLY-CLARK CORP.

85-870.

503 So.2d 304 (1987)

Ex parte KIMBERLY-CLARK CORPORATION. (Re James C. White, as Commissioner of Revenue of the State of Alabama v. Kimberly-Clark Corporation).

Supreme Court of Alabama.

February 6, 1987.

Attorney(s) appearing for the Case

Warren H. Goodwyn and William E. Shanks, Jr., of Balch & Bingham, Birmingham, for petitioner.

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Mark D. Griffin, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for respondent.

MADDOX, Justice.

This appeal involves the Alabama corporate income tax. We granted certiorari in order to determine whether the Court of Civil Appeals, 503 So.2d 296, correctly decided three issues of first impression.

Kimberly-Clark is a foreign corporation registered to do business in Alabama; it conducts business in Alabama and many other of the United States, as well as in the international marketplace. Alabama income...

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