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WHITE v. REYNOLDS METALS CO.

89-386.

558 So.2d 373 (1989)

In re James C. WHITE, Jr., etc., and State Department of Revenue v. REYNOLDS METALS COMPANY, et al.

Supreme Court of Alabama.

Rehearing Denied January 12, 1990.

Certiorari Denied June 4, 1990.

Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Ron Bowden and Nancy I. Cottle, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., and Robert D. Hunter, J. Franklin Ozment, and M. Beth O'Neill of Lange, Simpson, Robinson & Somerville, Birmingham for petitioners.

Joseph W. Letzer, Bruce A. Rawls and Orion G. Callison III, of Burr & Forman, Birmingham, for respondents Reynolds Metals Company.

Robert W. Bradford, Jr., and Laura L. Crum of Hill, Hill, Carter, Franco, Cole & Black for respondents GMAC Leasing Corp., General Motors Acceptance Corp., and General Motors Corporation.

Edward M. Selfe, Vice Chairman & Gen. Counsel for Amicus Curiae Secor Bank, Federal Savings Bank.

Certiorari Denied June 4, 1990. See 110 S.Ct. 2602.

ALMON, Justice.

This Court issued a writ of certiorari in this case to address the questions raised by an advisory opinion request from the Governor. See Opinion of the Justices No. 330, 558 So.2d 390 (Ala.1989). At issue is the constitutionality of Alabama's franchise tax on corporations that are incorporated under the laws of other states, Ala. Code 1975, §...

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