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WHITE v. CAMPBELL & ASSOCIATES, INC.

Civ. 6254.

544 So.2d 969 (1988)

James C. WHITE, Sr., as Commissioner of Revenue of the State of Alabama v. CAMPBELL & ASSOCIATES, INC.

Court of Civil Appeals of Alabama.

Rehearing Denied August 19, 1988.

Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., and B. Frank Loeb, Chief Counsel, and John J. Breckenridge, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Thomas A. Nettles, IV of Gray, Espy and Nettles, Tuscaloosa, for appellee.

INGRAM, Judge.

This is a sales tax case involving the "withdrawal" provision of Ala. Code 1975, § 40-23-1(a)(10). This case is now before this court for a second time, and for a detailed account of the history and the facts, see White v. Campbell & Associates, Inc., 473 So.2d 1071 (Ala.Civ.App.1985). Here, the trial court granted Campbell & Associates' (taxpayer) motion from relief from judgment pursuant to Rule...

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