Union Oil Company of California v. Eagerton

ALMON, Justice.

This appeal comes after remand of these consolidated cases in Eagerton v. Exchange Oil and Gas Corporation, 404 So.2d 1 (Ala.1981) (Eagerton v. Exchange). The trial court entered a judgment in favor of Ea-gerton, as Commissioner of Revenue based upon a stipulation of the parties. We affirm.

Many of the issues that the oil company appellants raise herein are identical to, or are variations on, the issues decided in Eagerton v. Exchange, supra. The legislature amended the oil and gas severance tax subsequent to that decision, however, so this appeal presents a further question of…