DECATUR LABORATORY, INC. v. SIZEMORE

Civ. 7342.

564 So.2d 976 (1990)

DECATUR LABORATORY, INC., an Alabama Corporation v. James M. SIZEMORE, Jr., as Commissioner of Revenue of the State of Alabama, and Bob Childree, as Comptroller of the State of Alabama.

Court of Civil Appeals of Alabama.

Rehearing Denied March 21, 1990.

Certiorari Denied June 1, 1990.


Attorney(s) appearing for the Case

Dow M. Perry, Jr., Philip Shanks, Jr. and Barnes F. Lovelace, Jr. of Harris, Caddell & Shanks, Decatur, for appellant.

Don Siegelman, Atty. Gen., and Ron Bowden, Acting Chief Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellees.


Alabama Supreme Court 89-987.

INGRAM, Presiding Judge.

This is a class action brought on behalf of all domestic corporations having issued capital stock of less than $5,000 and which paid franchise taxes to the Alabama Department of Revenue (department) for the tax years 1986, 1987, 1988, and 1989. The taxpayer requested refunds of taxes for the class members for the subject years. The department filed a motion for summary judgment, which was granted. The...

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