STATE, DEPT. OF REVENUE v. Hoover, Inc.

These parties have previously been before both this court,see State Dep't of Revenue v. Hoover, Inc.,956 So.2d 1157 (Ala.Civ.App. 2006), and State Dep't of Revenue v.Hoover, Inc., 956 So.2d 1142 (Ala.Civ.App. 2005), and the Alabama Supreme Court, see Ex parte Hoover, Inc.,956 So.2d 1149 (Ala. 2006), and Hoover, Inc. v. State Dep't ofRevenue, 833 So.2d 32 (Ala. 2002), in previous litigation (hereinafter sometimes collectively referred to as "theHoover I litigation"), involving the same fundamental issue that is the subject of this appeal, except that theHoover I litigation and the present case…