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MEAD COATED BD., INC. v. DEPT. OF REVENUE OF STATE OF ALA.

2951389.

701 So.2d 10 (1997)

MEAD COATED BOARD, INC. v. DEPARTMENT OF REVENUE OF the STATE OF ALABAMA.

Court of Civil Appeals of Alabama.

Rehearing Denied April 4, 1997.

Certiorari Denied August 15, 1997.

Attorney(s) appearing for the Case

Curtis O. Liles III and John N. Bolus of Maynard, Cooper & Gale, P.C., Birmingham, for appellant.

Dan E. Schmaeling, asst. atty. gen. and asst. counsel, for appellee Alabama Dept. of Revenue.

Alabama Supreme Court 1961213.

MONROE, Judge.

Mead Coated Board, Inc., sued the Department of Revenue of the State of Alabama seeking a refund of tax, penalty, and interest paid for the franchise tax years 1988 through 1991. MCBI filed a motion for summary judgment, which identified three issues in dispute. Two of those issues have been resolved; the trial court entered a summary judgment on one issue, from which neither party appeals, and the parties entered...

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