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OIL WELL COMPANY v. ALABAMA STATE DEPT. OF REVENUE

Civ. A. No. 3241-N.

350 F.Supp. 416 (1971)

OIL WELL COMPANY, a Florida corporation, Plaintiff, v. ALABAMA STATE DEPARTMENT OF REVENUE et al., Defendants.

United States District Court, M. D. Alabama, N. D.

October 15, 1971.

Attorney(s) appearing for the Case

John B. Scott, Jr., Capell, Howard, Knabe & Cobbs, and Carl Bolch, Jr., Montgomery, Ala., for plaintiff.

William H. Burton, Asst. Counsel, Dept. of Revenue, Montgomery, Ala., for defendants.

ORDER AND JUDGMENT

JOHNSON, Chief Judge.

The plaintiff, Oil Well Company, operates a chain of gasoline filling stations in Florida, Georgia, Louisiana, and Alabama, including a retail filling station at Auburn, Alabama, which operates under the trade name of "Raceway." Included as defendants are the Alabama State Department of Revenue, Harvey L. Rabren, as Commissioner of Revenue at the time this suit was filed, and his successors, and B. B. Atkins, as Chief...

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