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DEPT. OF REVENUE v. NAT. PEANUT FESTIVAL

2080986.

51 So.3d 353 (2010)

ALABAMA DEPARTMENT OF REVENUE v. The NATIONAL PEANUT FESTIVAL ASSOCIATION, INC.

Court of Civil Appeals of Alabama.

May 28, 2010.

Attorney(s) appearing for the Case

Troy King , atty. gen.; Ron Bowden , asst. atty. gen., and counsel, Alabama Department of Revenue; and David E. Avery III , asst. atty. gen., and asst. counsel, Alabama Department of Revenue, for appellant.

Alan C. Livington of Lee & McInish, P.C., Dothan; and R. Eugene Clenney, Jr. , of Johnston, Hinesley, Flowers, Clenney & Turner, P.C., Dothan, for appellee.

MOORE, Judge.

This is the second time these parties have been before this court regarding the proper amount of amusement taxes due from The National Peanut Festival Association, Inc. ("the taxpayer"), for the tax years 2004 and 2005. See Alabama Dep't of Revenue v. National Peanut Festival Ass'n, Inc., 11 So.3d 821 (Ala.Civ.App. 2008) ("Peanut Festival"). In the first appeal, this court reversed a judgment entered...

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