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SURTEES v. VFJ VENTURES, INC.

2060478.

8 So.3d 950 (2008)

G. Thomas SURTEES, in his official capacity as commissioner of the Alabama Department of Revenue, and the Alabama Department of Revenue v. VFJ VENTURES, INC., f/k/a VF Jeanswear, Inc.

Court of Civil Appeals of Alabama.

February 8, 2008.

Attorney(s) appearing for the Case

Troy King, atty. gen., and Jeff Patterson, deputy atty. gen., Montgomery, for appellants.

Joseph B. Mays, Jr., Bruce P. Ely, Christopher R. Grissom, and Marc James Ayers of Bradley Arant Rose & White, LLP, Birmingham for appellee.

Bruce J. Fort, Washington, D.C., for amicus curiae MultiState Tax Commission, in support of the appellants.

Susan E. Kennedy and Pamela B. Slate of Slate Kennedy LLC, Montgomery, for amici curiae Alabama Education Association, Auburn University, and the Board of Trustees of the University of Alabama, in support of the appellants.

THOMPSON, Presiding Judge.

VFJ Ventures, Inc. ("VFJ"), f/k/a VF Jeanswear, Inc., filed an appeal in the Montgomery Circuit Court ("the trial court") pursuant to § 40-2A-7(b)(5)b., Ala. Code 1975, challenging a decision of the Alabama Department of Revenue assessing against VFJ an amount representing additional corporate income tax purportedly owed the State; it also named the commissioner of the Department as a defendant.1 We refer...

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