STATE v. PETTAWAY

2000030.

794 So.2d 1153 (2001)

STATE v. Collins PETTAWAY, Jr., and Synethia E. Pettaway.

Court of Civil Appeals of Alabama.

March 9, 2001.


Attorney(s) appearing for the Case

Bill Pryor, atty. gen.; Susan Kennedy, chief counsel, Department of Revenue, and deputy atty. gen.; and David E. Avery III, asst. counsel, Department of Revenue, and asst. atty. gen., for appellant.

J.L. Chestnut, Jr., of Chestnut, Sanders, Sanders, Pettaway, Campbell & Albright, P.C., Selma, for appellees.


THOMPSON, Judge.

The State of Alabama, through its Department of Revenue (the "Department"), appeals from a summary judgment entered in favor of taxpayers Collins Pettaway, Jr., and Synethia E. Pettaway ("Pettaways"). This appeal involves the interpretation of § 40-2A-7(c)(2)a., Ala. Code 1975. We reverse and remand.

The Department denied the Pettaways' petition for a refund of income taxes paid through employee withholding for the tax years 1995 and...

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