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PILGRIM v. GREGORY

Civ. 7917, 7918.

594 So.2d 114 (1991)

Bobby PILGRIM v. Carl W. GREGORY, et al. James M. SIZEMORE, Jr., Commissioner v. Carl W. GREGORY, et al.

Court of Civil Appeals of Alabama.

Rehearing Denied October 18, 1991.

Certiorari Denied January 31, 1992.

Attorney(s) appearing for the Case

John I. Cottle III of Bowles & Cottle, Tallassee, for appellant Bobby Pilgrim.

Mark D. Griffin, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellant James M. Sizemore, Jr., Comr.

John M. Bolton III and David B. Byrne, Jr. of Robinson & Belser, P.A., and Jo Karen Parr of Kaufman, Rothfeder & Blitz, Montgomery, for appellees.

Alabama Supreme Court 1910175.

RUSSELL, Judge.

Carl W. Gregory and others (Gregory) filed a complaint, individually and as representatives of a class, against James M. Sizemore, Jr., commissioner of revenue, George C. Wallace, Jr., treasurer, and Robert L. Childree, comptroller, all for the state of Alabama (Commissioner). Gregory alleged that the department of revenue (department) had unilaterally eliminated the sales tax deduction for Alabama taxpayers for...

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