MONROE v. VALHALLA CEMETERY CO., INC.

2980012.

749 So.2d 470 (1999)

H.E. MONROE, Jr., in his official capacity as commissioner of the Department of Revenue, State of Alabama v. VALHALLA CEMETERY COMPANY, INC., et al.

Court of Civil Appeals of Alabama.

Rehearing Denied June 18, 1999.

Certiorari Denied November 5, 1999.


Attorney(s) appearing for the Case

Bill Pryor, atty. gen.; Ron Bowden, chief counsel, Department of Revenue, and asst. atty. gen.; and Margaret Johnson McNeill, asst. counsel, Department of Revenue, and asst. atty. gen., for appellant.

Charles A. Dauphin of Baxley, Dillard, Dauphin & McKnight, Birmingham; and Ray D. Gibbons and Paul O. Woodall, Jr., of Gordon, Silberman, Wiggins & Childs, Birmingham, for appellee Valhalla Cemetery Company, Inc.

Kenneth Smith, league counsel, Montgomery, for amicus curiae Alabama League of Municipalities, in support of the appellant.

Corrie P. Long, general counsel, Montgomery, for amicus curiae Alabama Education Ass'n, in support of the appellant.

C. Glenn Powell, general counsel, and Hattie E. Kaufman, counsel, Board of Trustees of the University of Alabama, Tuscaloosa; Lee F. Armstrong, general counsel, Auburn University, Auburn; Thomas M. Lovett, university counsel, University of North Alabama, Florence; Jean Walker Tucker, university atty., University of South Alabama, Mobile; and James C. Huckaby, Jr., of Haskell, Slaughter & Young, L.L.C., Birmingham, for amici curiae Board of Trustees of the University of Alabama; Auburn University; University of North Alabama; University of South Alabama; and the Higher Education Partnership.

Mary E. Pons, association atty., Montgomery, for amicus curiae Association of County Commissions of Alabama, in support of the appellant.

Michael R. White, general counsel, and Larry E. Craven, assoc. counsel, State Dep't of Education, for amici curiae Alabama State Board of Education and Dr. Ed Richardson, superintendent of education, in support of the appellant.


Alabama Supreme Court 1981636.

THOMPSON, Judge.

Valhalla Cemetery Company, Inc., filed an action against H.E. Monroe, Jr., in his official capacity as the commissioner of the Department of Revenue (hereinafter the "Department"), seeking to have the collection of a use tax on purchases from out-of-state merchants of goods delivered into Alabama declared void and illegal. Valhalla also sought class certification of its action. The trial court certified the class...

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