Court of Civil Appeals of Alabama January 26, 2018, 2160526; 2160527 (Ala. Dep't of Revenue v. Westpoint Home, LLC)

PER CURIAM.

In these consolidated appeals, the Alabama Department of Revenue ("ADOR") seeks appellate review of an order entered by the Montgomery Circuit Court, after an ore tenus proceeding, in two judicial-review proceedings1 initiated by WestPoint *1198Home, LLC ("WPH"), the successor to two former foreign corporations, WestPoint Stevens, Inc. ("WPS"), and WestPoint Stevens Stores, Inc.