White v. Campbell & Associates, Inc.

This is a sales tax case involving the "withdrawal" provision of Ala. Code 1975, § 40-23-1(a)(10). This case is now before this court for a second time, and for a detailed account of the history and the facts, see White v. Campbell Associates,Inc., 473 So.2d 1071 (Ala.Civ.App. 1985). Here, the trial court granted Campbell Associates' (taxpayer) motion from relief from judgment pursuant to Rule 60(b), Alabama Rules of Civil Procedure. The trial court then entered an order directing the Commissioner of Revenue (Commissioner) to approve and certify to the comptroller of the State of Alabama the…