State Department of Revenue v. Omni Studio, LLC

MOORE, Judge,

concurring specially.

I concur only because I am constrained by § 12-8-16, Ala.Code 1976 (“The decisions of the Supreme Court shall govern the holdings and decisions of the courts of appeals.... ”), and the doctrine of stare decisis as to the construction of § 40-23-2(1), Ala.Code 1976. See Moore v. Prudential Residential Servs. Ltd. P’ship, 849 So.2d 914, 926 (Ala.2002).