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PATTERSON v. GLADWIN CORP.

1001747.

835 So.2d 137 (2002)

Michael L. PATTERSON, in his official capacity as Commissioner of the Department of Revenue v. GLADWIN CORPORATION et al.

Supreme Court of Alabama.

May 17, 2002.

Attorney(s) appearing for the Case

Bill Pryor, atty. gen.; Pamela B. Slate and Susan E. Kennedy, dep. attys. gen., of Slate Kennedy, L.L.C., Montgomery; and Joe Espy III and James E. Williams, dep. attys. gen., of Melton, Espy, Williams & Hayes, P.C., Montgomery, for appellant.

Roger W. Kirby, Richard L. Stone, and Andrea Bierstein of Kirby, McInerney & Squire, L.L.P., New York, New York; Michael R. Pennington, Bruce P. Ely, Joseph B. Mays, Jr., and Thomas N. Carruthers of Bradley Arant Rose & White, L.L.P., Birmingham; Russell Jackson Drake of Whatley Drake, L.L.C., Birmingham; William J. Baxley and Charles A. Daughin of Baxley, Dillard, Dauphin & McKnight, Birmingham; and D.W. Wilson and Blake A. Madison of Tanner & Guin, L.L.C., Tuscaloosa, for appellees.

WOODALL, Justice.

This is a direct action against the State of Alabama seeking refunds of previously paid corporate franchise taxes. We dismiss the action for lack of subject-matter jurisdiction.

I. Factual and Procedural Background

This case is another chapter in long-running litigation over corporate franchise taxes collected pursuant to Ala.Code 1975, §§ 40-14-40, and -41, repealed by Act No. 665, 1999 Ala. Acts 131, Second Special...

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