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STATE, REVENUE DEPT. v. AAA COOPER TRANSP.

2120516.

160 So.3d 286 (2014)

STATE OF ALABAMA DEPARTMENT OF REVENUE and Julie P. Magee, in her official capacity as commissioner of the Alabama Department of Revenue v. AAA COOPER TRANSPORTATION AND ACTION TRUCK CENTER, INC.

Court of Civil Appeals of Alabama.

Certiorari Denied August 22, 2014 Alabama Supreme Court 1130476.

Attorney(s) appearing for the Case

Luther Strange , atty. gen., and Lionel C. Williams , asst. atty. gen. and asst. counsel, Alabama Department of Revenue, for appellant.

Marc James Ayers , Philip J. Carroll III , and James E. Long, Jr. , of Bradley Arant Boult Cummings LLP, Birmingham; and Wade H. Baxley or Ramsey, Baxley & McDougle, Dothan, for appellees.

The Alabama Department of Revenue ("the Department") and Julie P. Magee, in her official capacity as commissioner of the Department ("the Commissioner"),1 appeal from a judgment entered by the Houston Circuit Court ("the trial court") in favor of AAA Cooper Transportation ("AAA") and Action Truck Center...

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