State Department of Revenue v. Drayton

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…