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STATE v. PARKER

1000848.

840 So.2d 131 (2002)

STATE of Alabama v. Derrick PARKER et al.

Supreme Court of Alabama.

June 14, 2002.

Attorney(s) appearing for the Case

James E. Williams and Joseph C. Espy III of Melton, Espy, Williams & Hayes, P.C., Montgomery; and Pamela B. Slate and Susan E. Kennedy of Slate Kennedy, L.L.C., Montgomery, for appellant.

R. Stephen Griffis, Birmingham; Charles M. Thompson of Charles M. Thompson & Associates, P.C., Birmingham; and James H. Anderson of Beers, Anderson, Jackson, Hughes & Patty, P.C., Montgomery, for appellee.

C. Glenn Powell, gen. counsel, and Hattie E. Kaufman, gen. counsel, Tuscaloosa, for intervenor the Board of Trustees for the University of Alabama.

Robert D. Segall and Shannon L. Holliday of Copeland, Franco, Screws & Gill, P.A., Montgomery, for intervenor Alabama Education Association.

Lee F. Armstrong, Auburn, for intervenor Auburn University.

WOODALL, Justice.

Pursuant to Rule 5, Ala. R.App. P., this Court granted the State of Alabama, the defendant in this action, and certain intervenors permission to appeal from the trial court's interlocutory order entered on January 24, 2001, denying the State's motion for a summary judgment. We reverse the trial court's order and remand the action.

It is undisputed that this is, in part, a direct action against the State for a refund of sales taxes. The trial...

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