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ALABAMA DEPT. OF REVENUE v. FREDERICK

2130711.

166 So.3d 123 (2014)

ALABAMA DEPARTMENT OF REVENUE v. Barry V. FREDERICK and Brandi B. Frederick.

Court of Civil Appeals of Alabama.

October 24, 2014.

Attorney(s) appearing for the Case

Mark Griffin , chief counsel, and Gwendolyn B. Garner and David E. Avery III , asst. counsel, Alabama Department of Revenue, for appellant.

Barry V. Frederick and Brandi B. Frederick of The Frederick Firm, Birmingham, for appellees.

The Alabama Department of Revenue ("ADOR") appeals from the Jefferson Circuit Court's denial of ADOR's motion to set aside a default judgment entered in favor of Barry V. Frederick and Brandi B. Frederick on their appeal from an administrative law judge's order upholding ADOR's final assessment of income tax owed by the Fredericks...

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