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EX PARTE MELOF

1971900.

735 So.2d 1172 (1999)

Ex parte Fred MELOF et al. (In re Fred Melof, et al. v. Fob James, et al.).

Supreme Court of Alabama.

May 28, 1999.

Attorney(s) appearing for the Case

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

Ron Bowdon, counsel, Department of Revenue, and asst. atty. gen.; and Mark Griffin, asst. counsel, Department of Revenue, and asst. atty. gen., for respondent Commissioner of Revenue for the State of Alabama.

HOUSTON, Justice.

This case presents the question whether Alabama's retirement-benefit taxation classifications conflict with Amendment 25 to the Alabama Constitution of 1901 and equal-protection guarantees of the United States and Alabama Constitutions.

On April 14, 1989, this class action was filed in the Montgomery County Circuit Court against the Governor and the State commissioner of revenue in their official capacities (hereinafter collectively referred...

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