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VULCAN LANDS, INC. v. SURTEES

2060607.

6 So.3d 1148 (2007)

VULCAN LANDS, INC. v. G. Thomas SURTEES, as commissioner of the Alabama Department of Revenue.

Court of Civil Appeals of Alabama.

November 30, 2007.

Attorney(s) appearing for the Case

Matthew H. Lembke, Christopher R. Grissom, and John C. Neiman, Jr., of Bradley Arant Rose & White, LLP, Birmingham; and William C. McGowin of Bradley Arant Rose & White, LLP, Montgomery, for appellant.

Susan E. Kennedy and Sabrina L. Comer of Slate Kennedy, LLC, Montgomery, for appellee.

BRYAN, Judge.

The plaintiff, Vulcan Lands, Inc. ("Vulcan Lands"), appeals from a summary judgment in favor of the defendant, G. Thomas Surtees, as commissioner of the Alabama Department of Revenue ("the Department"). We affirm in part, reverse in part, and remand.

Factual Background and Procedural History

In White v. Reynolds Metals Co., 558 So.2d 373 (Ala.1989), the Alabama Supreme Court held that...

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