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MELOF v. JAMES

2970056.

735 So.2d 1166 (1998)

Fred MELOF, et al. v. Fob JAMES, et al.

Court of Civil Appeals of Alabama.

Rehearing Denied July 17, 1998.

Attorney(s) appearing for the Case

Charles A. Dauphin and Elizabeth L. Wood of Baxley, Dillard, Dauphin & McKnight, Birmingham, for appellants.

Ron Bowden, chief counsel, Department of Revenue, and asst. atty. gen.; and Mark Griffin, asst. counsel, Department of Revenue, and asst atty. gen., for appellees.

YATES, Judge.

This is a class action involving four subclasses. The representatives of the subclasses sued Governor Fob James and the state commissioner of revenue in their official capacities (hereinafter collectively referred to as "the State"), seeking a judgment declaring that Alabama's classification of retirement benefits for Alabama income tax purposes violates the provisions of Amendment 25 to the Alabama Constitution...

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