State Dept. of Revenue v. MGH MANAGEMENT

The Alabama Department of Revenue (Department) appeals from a judgment entered by the Montgomery Circuit Court, which held that Manderson Associates, Inc. (Manderson), and MGH Management, Inc. (MGH), were entitled to refunds of Alabama corporate income taxes paid for the years 1986, 1987, and 1988. For the years in question, Manderson and MGH were domestic Alabama corporations doing business primarily in Georgia.

Manderson and MGH requested a hearing before the administrative law judge (ALJ) after the Department had denied their petitions for refunds of corporate income taxes paid to Alabama…