Alabama Supreme Court 1061070.
PITTMAN, Judge.
The State Department of Revenue ("the Department") appeals from a summary judgment entered by the Montgomery Circuit Court in favor of Union Tank Car Company ("UTCC") in judicial-review proceedings concerning the correctness of an administrative determination that UTCC was not subject to Alabama income tax for the tax years 1994-1998.
The facts of this case are virtually undisputed. UTCC, a Delaware corporation...
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