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PRINCE v. STATE DEPT. OF REVENUE

2080634.

55 So.3d 273 (2010)

James E. PRINCE, Jr. v. STATE DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

May 7, 2010.

Attorney(s) appearing for the Case

Jeff Patterson , Montgomery; and Richard C. Litwin of The Litwin Law Firm, P.C., Atlanta, Georgia, for appellant.

Ron Bowden , chief counsel, and Gwendolyn B. Garner , asst. counsel, Alabama Department of Revenue, for appellee.

On Application for Rehearing

THOMPSON, Presiding Judge.

The opinion of January 22, 2010, is withdrawn, and the following is substituted therefor.

James E. Prince, Jr., appeals from the summary judgment of the Montgomery Circuit Court affirming the State Department of Revenue's final income-tax assessment against him. For the reasons stated herein, we affirm.

In 1996, two Alabama residents formed a corporation called Zebra.Net, Inc...

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