On Application for Rehearing
CRAWLEY, Judge.
Lee Roy Laminack ("the husband") and Jimmie Faye Laminack ("the wife") married on July 3, 1964, in South Carolina. The parties operated an auto and truck repair business in Tarrant, Alabama, known as "Roy's Garage," which was incorporated in 1980. During the early 1980's, the business owed a significant amount of taxes to both the State and the Federal Government. The parties executed a second mortgage...
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