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Wal-Mart Stores v. Board of Tax Assessors of Fayette County

Trial court properly found plaintiff in contempt for failing to turn over subpoenaed documents to local tax authority.

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Wal-Mart appeals from the trial court’s order finding it in contempt for refusing to release subpoenaed documents to the Board of Tax Assessors of Fayette County Board. Because Wal-Mart has failed to point out any error committed by the trial court, we affirm.

This case arose when Wal-Mart refused to turn over certain subpoenaed documents to the Board unless the Board could assure it that Joe Mendola, the Board’s contract auditor, would not have access to these documents. The Board brought a petition for contempt against Wal-Mart and Wal-Mart answered and counterclaimed for a declaratory judgment. The trial court found Wal-Mart in contempt and this appeal followed.

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