# STATE DEPT. OF REVENUE v. Estate of Hill

> Court of Civil Appeals of Alabama · February 25, 1987 · 505 So. 2d 1240

URL: https://www.frixlaw.com/law-library/cases/9937074

## Case

- **Full name:** State of Alabama Department of Revenue v. Estate of Nelson P. Hill.
- **Court:** Court of Civil Appeals of Alabama
- **Decided:** February 25, 1987
- **Citations:** 505 So. 2d 1240; 1987 Ala. Civ. App. LEXIS 1210
- **Precedential status:** Published
- **Opinion:** Addendum by Holmes
- **Judges:** Holmes
- **Cited by:** 4 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9937074

## Opinion text

ON APPLICATION FOR REHEARING
In its brief in support of its application for rehearing, the Department contends that this court erred in relying upon Rule 810-1-4-.12 because that rule has been repealed and was not in effect at the time of the administrative hearing in this case. The Department contends that Rule 810-1-4-.12 has been replaced by Rule 810-1-2-.25 .
We note that this is the first time the Department has raised such a contention. It chose not to file a reply brief, in which it might have responded to the taxpayer's reliance upon Rule 810-1-4-.12.
In any event, contrary to the Department's assertion, it does not appear to this court that Rule 810-1-4-.12 has been repealed. Moreover, while that rule does appear to conflict somewhat with Rule 810-1-2-.25 , *Page 1242
we find Rule 810-1-4-.12 to be specifically applicable.
OPINION EXTENDED; APPLICATION FOR REHEARING OVERRULED.
BRADLEY, P.J., and INGRAM, J., concur.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9937074. Public record. Not legal advice.