Klingler v. White

This is the second round in the continuing effort of the Alabama Department of Revenue (Revenue) to obtain from Harold H. Klingler, Jr. certain business records for a tax audit.

A short review of the factual history of the case will be helpful in understanding the issues in this round:

In October 1979 Revenue sought to obtain from Klingler certain business records for a sales tax audit. Klingler refused to produce the records. In November 1979 Revenue issued a subpoena to Klingler directing him to appear before the Circuit Court of Montgomery County for a hearing. Klingler refused to produce…