OPAL MGMT. v. ALABAMA DEP'T OF REVENUE

CL-2022-0962.

381 So.3d 466 (2023)

OPAL MANAGEMENT, INC. v. ALABAMA DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

February 24, 2023.


Attorney(s) appearing for the Case

Dwight W. Pridgen , Montgomery, for appellant.

Craig Banks , gen. counsel, and David E. Avery III , deputy counsel, Alabama Department of Revenue, Legal Division, for appellee.


Opal Management, Inc. ("the taxpayer"), appeals from a final judgment entered by the Montgomery Circuit Court ("the trial court") granting a summary judgment in favor of the Alabama Department of Revenue ("the Department"). We reverse the judgment and remand the case with instructions.

Background and Procedural History

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