Robbie Pennington v. State Department of Revenue and Kenneth Howell

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REL: 05/25/2007 Robbie Pennington v. State Department of Revenue 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) 242-4621), of any typographical or other errors, in order that corrections may be made before the opinion is printed in Southern Reporter. ALABAMA COURT OF CIVIL APPEALS OCTOBER TERM, 2006-2007 _________________________ 2051064 _________________________ Robbie Pennington v. State Department of Revenue and Kenneth Howell Appeal from Calhoun Circuit Court (CV-06-142) THOMAS, Judge. AFFIRMED. NO OPINION. See Rule 53(a)(1) and (a)(2)(E), Ala. R. App. P.; Ala. Code 1975, §§ 40-2A-3(23), 40-2A-8(a), 40-2A-9(g), and 40-2A9(g)(2); Knight v. Beverly Health Care Bay Manor Health Care 2051064 Center, 820 So. 2d 92, 97 (Ala. 2001); Ikner v. Miller, 477 So. 2d 387, 389 (Ala. 1985); and Charles Israel Chevrolet, Inc. V. Walter E. Heller & Co., 476 So. 2d 71, 74 (Ala. 1985). Pittman and Moore, JJ., concur. Thompson, P.J., dissents, with writing, which Bryan, J., joins. 2 2051064 THOMPSON, Presiding Judge, dissenting. I dissent on the basis that Kenneth Howell did not properly intervene in the administrative proceeding pursuant to § 40-2A-9(l), Ala. Code 1975. Bryan, J., concurs. 3

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