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ALABAMA DEPT. OF REVENUE v. BRYANT BANK

2170550, 2170555.

278 So.3d 1268 (2018)

ALABAMA DEPARTMENT OF REVENUE and Vernon Barnett, in his official capacity as commissioner of the Alabama Department of Revenue, v. Bryant BANK, Bryant Bank, v. Alabama Department of Revenue and Vernon Barnett, in his official capacity as commissioner of the Alabama Department of Revenue.

Court of Civil Appeals of Alabama.

Certiorari Petitions Denied January 4, 2019. Alabama Supreme Court 1171211 and 1171212.

Attorney(s) appearing for the Case

Craig Banks , asst. counsel, Alabama Department of Revenue, for appellants/cross-appellees.

Philip J. Carroll III , Marc James Ayers , and James E. Long, Jr. , for Bradley Arant Boult Cummings LLP, Birmingham, for appellee/cross-appellant.

Lorelei Lein , gen. counsel, Alabama League of Municipalities for amicus curiae Alabama League of Municipalities, in support of the appellant/cross-appellee Alabama Department of Revenue.

The Alabama Department of Revenue ("the department") and Vernon Barnett, in his official capacity as commissioner of the department ("the commissioner"), appeal from a summary judgment entered by the Tuscaloosa Circuit Court ("the circuit court") determining the amount of a tax credit due Bryant Bank. Bryant Bank cross-appeals from...

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