A & M GROCERY, INC. v. Lopez

Two cases were consolidated. The first case (hereinafter referred to as the tax case) arose from a complaint filed by the City of Birmingham, Alabama, on June 24, 1987, seeking delinquent license, sales, and occupational taxes and penalties from A M Grocery, Inc., which is owned by David M. Shabani and Michael M. Shabani. The second case was filed by A M Grocery and the Shabani brothers against Frank W. Lopez, the license and tax administrator of the City of Birmingham, and Robert A. Jones, Jr., the attorney representing the City. In the second case, A M Grocery and the Shabani brothers…