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EX PARTE JEFFERSON SMURFIT CORP. (U.S.)

1041151.

951 So.2d 659 (2006)

Ex parte JEFFERSON SMURFIT CORPORATION (U.S.), on its behalf and as successor by merger to Container Corporation of America. (In re Jefferson Smurfit Corporation (U.S.) v. Thomas Surtees, as commissioner of revenue for the State of Alabama).

Supreme Court of Alabama.

May 26, 2006.

Attorney(s) appearing for the Case

Matthew H. Lembke and Marc James Ayers of Bradley Arant Rose & White, LLP, Birmingham; and William C. McGowin of Bradley Arant Rose & White, LLP, Montgomery, for petitioner.

Troy King, atty. gen.; Charles Campbell, asst. atty. gen.; and Pamela B. Slate and Susan E. Kennedy of Slate Kennedy, LLC, Montgomery, for respondent.

SEE, Justice.

The Montgomery Circuit Court determined that Jefferson Smurfit Corporation (U.S.) ("Jefferson Smurfit") could not proceed on its appeal of the Alabama Department of Revenue's denial of its petition for a refund of franchise taxes and dismissed its appeal. The Court of Civil Appeals affirmed the trial court's decision, without opinion. Jefferson Smurfit Corporation (U.S.) v. Surtees (No. 2030987, April 22, 2005), 945 So.2d 496...

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