Alabama Department of Revenue v. National Peanut Festival Ass'n

I concur insofar as the main opinion holds that the law of the case bars the Alabama Department of Revenue from arguing that the trial court erred in taxing only the receipts generated by the pageants and the concerts associated with the Festival and in not taxing receipts generated by other activities and events associated with the Festival. However, I must respectfully dissent from all other aspects of the main opinion because I am still of the opinion that all receipts generated by the sale of admission tickets 'to events or shows associated with the Festival are exempt from taxation for…