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A & M GROCERY, INC. v. LOPEZ

89-394, 89-395.

567 So.2d 261 (1990)

A & M GROCERY, INC., et al. v. Frank W. LOPEZ and Robert A. Jones, Jr. A & M GROCERY, INC. v. CITY OF BIRMINGHAM.

Supreme Court of Alabama.

Rehearing Denied August 31, 1990.

Attorney(s) appearing for the Case

Herbert W. Stone, Homewood, for appellants.

Thomas E. Baddley, Jr., Birmingham, for appellees.

SHORES, Justice.

Two cases were consolidated. The first case (hereinafter referred to as the tax case) arose from a complaint filed by the City of Birmingham, Alabama, on June 24, 1987, seeking delinquent license, sales, and occupational taxes and penalties from A & M Grocery, Inc., which is owned by David M. Shabani and Michael M. Shabani. The second case was filed by A & M Grocery and the Shabani brothers against Frank W. Lopez, the license and tax administrator...

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