Ex parte G. Thomas SURTEES, as commissioner of the Alabama Department of Revenue.
(In re Vulcan Lands, Inc. v. G. Thomas Surtees, as commissioner of the Alabama Department of Revenue).
Ex parte Vulcan Lands, Inc.
Supreme Court of Alabama.https://leagle.com/images/logo.png
September 26, 2008.
September 26, 2008.
Attorney(s) appearing for the Case
Troy King, atty. gen., and Pamela B. Slate, Susan E. Kennedy, and Sabrina L. Comer of Slate, Kennedy, LLC, Montgomery, for petitioner/cross-respondent G. Thomas Surtees, as commissioner of the Alabama Department of Revenue.
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 respondent/cross-petitioner Vulcan Lands, Inc.
Todd A. Lard, Council on State Taxation, Washington, D.C., amicus curiae on State Taxation, in support of the respondent/cross-petitioner Vulcan Lands, Inc.
Supreme Court of Alabama.
WOODALL, Justice.
G. Thomas Surtees, as commissioner of the Alabama Department of Revenue ("the Department"),1 and Vulcan Lands, Inc. ("Vulcan"), sought certiorari review in case nos. 1070386 and 1070399, respectively, of an opinion of the Court of Civil Appeals in Vulcan's action seeking a refund of franchise taxes it paid pursuant to former Ala. Code 1975, § 40-14-41. We affirm in case no. 1070386 and reverse and remand in case...
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