State Department of Revenue v. Drayton
This text of 617 So. 2d 677 (State Department of Revenue v. Drayton) is published on Counsel Stack Legal Research, covering Court of Civil Appeals of Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
ON REMAND FROM THE SUPREME COURT
L. CHARLES WRIGHT, Retired Appellate Judge.
By judgment entered October 9, 1992, 617 So.2d 675, the Alabama Supreme Court reversed the judgment of this court rendered December 13, 1991, 617 So.2d 670, and remanded the case to this court for further proceedings. In response to the direction of the supreme court, it is now the judgment of this court that the judgment of the circuit court of Montgomery, Alabama, insofar as it denied the motion to dismiss filed by the Alabama Department of Revenue and nullified the tax assessment of the Department of Revenue against Curtis Drayton, be and the same is hereby reversed and set aside.
The foregoing opinion was prepared by Retired Appellate Judge L. CHARLES WRIGHT while serving on active duty status as a judge of this court under the provisions of § 12-18-10(e), Code 1975, and this opinion is hereby adopted as that of the court.
REVERSED AND REMANDED.
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617 So. 2d 677, 1992 Ala. Civ. App. LEXIS 596, 1992 WL 385251, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-department-of-revenue-v-drayton-alacivapp-1992.