Although an appellate court ordinarily will not review an appeal from the denial of a motion for summary judgment, the Court of Civil Appeals reviewed the trial court’s denial of Vulcan Lands’ motion for summary judgment in its attempt to obtain a franchise tax refund from the State of Alabama. Vulcan Lands, Inc. v. Surtees, No. 2060607 (Ala. Civ. App. Nov. 30, 2007).
The Court of Civil Appeals reviewed the denial of Vulcan Lands’ motion for summary judgment under the rule announced in Lloyd Nolan Foundation, Inc. v. City of Fairfield Healthcare Authority, 837 So. 2d 253, 263 (Ala. 2002). In Lloyd Nolan Foundation, the Alabama Supreme Court held that, “an appeal from a pretrial final judgment disposing of all claims in the case (as distinguished from a Rule 54(b) summary judgment disposing of fewer than all claims) entitles the [appellant], for purposes of [appellate] review, to raise issues based upon the trial court’s adverse rulings, including the denial of [the appellant’s] summary judgment motion.”