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WALDRON v. COLLINS

No. 85-8556.

788 F.2d 736 (1986)

James E. WALDRON, Jack Hobbs, and all Retired Military, Federal Officers, Agents, and Employees Similarly Situated, Plaintiffs-Appellees, v. Marcus COLLINS, Individually, and in his capacity as Georgia State Revenue Commissioner, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

Rehearing and Rehearing Denied June 30, 1986.

Attorney(s) appearing for the Case

Warren R. Calvert, Asst. Atty. Gen., Atlanta, Ga., for defendant-appellant.

James F. Findley, John C. Bell, Jr., Bell & Bell, P.C., Augusta, Ga., for plaintiffs-appellees.

Before KRAVITCH and HATCHETT, Circuit Judges, and DUMBAULD, Senior District Judge.

Rehearing and Rehearing En Banc Denied June 30, 1986.

HATCHETT, Circuit Judge:

In this case, we are called upon to decide whether Georgia's procedures for litigating state tax assessments are inadequate because they do not provide for class actions. The district court held Georgia's procedures inadequate; we reverse.

A group of federal retirees residing in Georgia (taxpayers), brought this class action in...

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