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STATE v. PHILLIPS PETROLEUM CO.

2900167, 2900167-X.

638 So.2d 890 (1993)

STATE of Alabama v. PHILLIPS PETROLEUM COMPANY.

Court of Civil Appeals of Alabama.

Rehearing Denied August 13, 1993.

Attorney(s) appearing for the Case

John J. Breckenridge, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., and Louis E. Braswell, Sp. Asst. Atty. Gen., for appellant.

Rae M. Crowe and Edward A. Dean of Armbrecht, Jackson, DeMouy, Crowe, Holmes & Reeves, Mobile, for appellee.

AFTER REMAND FROM THE SUPREME COURT

ROBERTSON, Presiding Judge.

The prior judgment of this court has been affirmed in part and reversed in part by the Supreme Court of Alabama. Ex parte State of Alabama, 638 So.2d 886 (Ala.1992). This case is now before this court on remand.

The Alabama Department of Revenue (Department) and Phillips Petroleum Company (Phillips...

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