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DEPT. OF REVENUE v. MIDSTREAM FUEL SERV

Civ. 5938-X.

521 So.2d 75 (1988)

STATE OF ALABAMA DEPARTMENT OF REVENUE v. MIDSTREAM FUEL SERVICE, INC.

Court of Civil Appeals of Alabama.

January 27, 1988.

Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Charles E. Crumbley, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

J. Manson Murray and Ronald P. Davis of Vickers, Riis, Murray and Curran, Mobile, for appellee.

INGRAM, Judge.

By a final assessment entered on February 28, 1985, the Alabama Department of Revenue (Department) assessed Midstream Fuel Service, Inc. (Midstream), with additional sales taxes, interest, and penalties totaling $550,776.44. Midstream paid the taxes and appealed the final assessment to the Circuit Court of Mobile County, pursuant to § 40-2-22, Code 1975. On April 8, 1987, the circuit court entered a final decree determining that certain of those...

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