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STATE DEPT. OF REVENUE v. REYNOLDS METALS CO.

87-728.

541 So.2d 524 (1988)

Ex parte State of Alabama. (Re STATE DEPARTMENT OF REVENUE v. REYNOLDS METALS COMPANY).

Supreme Court of Alabama.

Rehearing Denied January 13, 1989.

Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Ron Bowden, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for petitioner.

Bruce A. Rawls and David D. Dowd III of Burr & Forman, Birmingham, for respondent.

HOUSTON, Justice.

The State of Alabama, Department of Revenue, appealed to the Court of Civil Appeals from a summary judgment granted to Reynolds Metals Company in the Circuit Court of Montgomery County, Alabama. The Court of Civil Appeals affirmed the judgment, 541 So.2d 523, and, thereafter, overruled the State's application for rehearing. The State then petitioned this Court for a writ of certiorari, which we issued to address...

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