STATE DEPT. OF REVENUE v. Estate of Hill

505 So.2d 1240 (1987)

STATE of Alabama DEPARTMENT OF REVENUE

v.

ESTATE OF Nelson P. HILL.

Civ. 5596.

Court of Civil Appeals of Alabama.

February 25, 1987.

Rehearing Denied March 25, 1987.

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Adolph J. Dean, Jr., Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Bruce A. Rawls and David D. Dowd III of Burr & Forman, Birmingham, for appellee.

HOLMES, Judge.

This is a tax case.

Following an adverse ruling at the administrative level, the State of Alabama Department of Revenue (Department) appealed to the Montgomery…