Legal Opinion

Atheer Wireless, LLC v. State Department of Revenue

Court of Civil Appeals of Alabama

Decided January 20, 2017No. 2150645PublishedCited by 1 opinion

1Opinion of the Court

On Application for Rehearing

MOORE, Judge.

This court’s opinion issued on Noyember 10, 2016, is withdrawn, and the following is substituted therefor.

Atheer Wireless, LLC (“Atheer”), appeals from a judgment entered -by the Montgomery Circuit Court granting a motion for a summary judgment filed by the State Department of Revenue (“.the Department’^ and denying Atheer’s motion- to amend the complaint. We affirm , the summary judgment and dismiss the appeal insofar as it relates to the motion to amend the complaint.

Procedural History

On August 21, 2013, the Department sent Atheer a final assessment…

2Cases cited6 opinions

  1. WATER WORKS AND SEWER BOARD OF SELMA v. RandolphSupreme Court of Alabama · 2002
  2. Fogarty v. SouthworthSupreme Court of Alabama · 2006
  3. Arrington v. State Ex Rel. ParsonsSupreme Court of Alabama · 1982
  4. Teng v. Diners Club, Inc.Court of Civil Appeals of Alabama · 1982
  5. Morgan County Dhr v. B.W.J. A.J.Court of Civil Appeals of Alabama · 1998

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3Cited by1 opinion

  1. Alabama Department of Revenue v. Cellular Express, Inc.Court of Civil Appeals of Alabama · 2023

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