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EX PARTE STATE DEPT. OF REVENUE

1111190.

121 So.3d 333 (2012)

EX PARTE STATE of Alabama DEPARTMENT OF REVENUE. (In re State of Alabama Department of Revenue v. HealthSouth Corporation et al.).

Supreme Court of Alabama.

November 21, 2012.

Attorney(s) appearing for the Case

Luther Strange , atty. gen., and William G. Parker, Jr. , asst. atty. gen., and Ron Bowden , chief counsel, and David E. Avery III , asst. counsel, Alabama Department of Revenue, for petitioner.

Marc James Ayers , David G. Hymer , Joseph B. Mays, Jr. , Bruce P. Ely , Kevin C. Newsom , James E. Long, Jr. , and Anna Manasco Dionne of Bradley Arant Boult Cummings LLP, Birmingham, for respondents.

STUART, Justice.

The State of Alabama Department of Revenue ("the Department") petitioned this Court for a writ of certiorari to review the Court of Civil Appeals' no-opinion affirmance of the circuit court's judgment awarding HealthSouth Corporation and related entities (hereinafter referred to collectively as "HealthSouth") refunds of Alabama income tax it had overpaid for the 1996, 1997, and 1998 tax years and awarding interest on those refunds. See State Dep...

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