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Notice: This opinion is subject to formal revision before publication in the advance
sheets of Southern Reporter. Readers are requested to notify the Reporter of Decisions,
Alabama Appellate Courts, 300 Dexter Avenue, Montgomery, Alabama 36104-3741 ((334)
229-0649), of any typographical or other errors, in order that corrections may be made
before the opinion is printed in Southern Reporter.

SUPREME COURT OF ALABAMA

SPECIAL TERM, 2008

1070386

Ex parte G. Thomas Surtees, as commissioner of the Alabama
Department of Revenue


PETITION FOR WRIT OF CERTIORARI
TO THE COURT OF CIVIL APPEALS

(In re: Vulcan Lands, Inc.

v.

G. Thomas Surtees, as commissioner of the Alabama Department
of Revenue)

1070399

Ex parte Vulcan Lands, Inc.

PETITION FOR WRIT OF CERTIORARI
TO THE COURT OF CIVIL APPEALS

(In re: Vulcan Lands, Inc.

v.


G. Thomas Surtees, as commissioner of the Alabama Department
of Revenue)

(Montgomery Circuit Court, CV-01-1106;
Court of Civil Appeals, 2060607)

WOODALL, Justice.

G. Thomas Surtees, as commissioner of the Alabama

1

Department of Revenue ("the Department"), and Vulcan Lands,
Inc. ("Vulcan"), sought certiorari review in case nos. 1070386
and 1070399, respectively, of an opinion of the Court of
Civil Appeals in Vulcan's action seeking a refund of franchise
taxes it paid pursuant to former Ala. Code 1975,

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