Gulf Stevedore Corporation v. Rabren

BLOODWORTH, Justice.

This case, originally assigned to another member of the court, has been reassigned to the writer.

Gulf Stevedore Corporation, the taxpayer, appeals from a final judgment of the circuit court of Montgomery County dismissing its petition for writ of mandamus which sought to obtain a refund of use taxes paid to the Alabama Department of Revenue.

The taxpayer asks that we reverse the trial court’s judgment and direct the Commissioner of Revenue to certify a refund of the use taxes which the taxpayer contends it erroneously paid under mistake of law during the years 1967 and…