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MORGAN COUNTY v. JONES

1980668.

740 So.2d 1063 (1999)

MORGAN COUNTY v. Spencer D. JONES d/b/a Jones Fence and Decks; and Jones Fence Enterprises, Inc.

Supreme Court of Alabama.

Rehearing Denied August 20, 1999.

Attorney(s) appearing for the Case

William E. Shinn, Jr., of Harris, Caddell & Shanks, P.C., Decatur, for appellant.

Lawrence C. Weaver and John R. Baggette, Jr., of Eyster, Key, Tubb, Weaver & Roth, Decatur, for appellees.

HOUSTON, Justice.

Morgan County appeals a summary judgment in favor of Spencer D. Jones and Jones Fence Enterprises, Inc. (hereinafter, collectively "Jones"), regarding the validity of certain tax assessments under the "withdrawal" provision contained in Ala. Code 1975, § 40-23-1(a)(10). We affirm.

This case concerns only transactions from July 1988 to April 1991. During that period, Jones operated, in Morgan County, a warehouse and retail sales outlet...

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