Johnson v. Alabama Department of Revenue

Full title: Scott Humphrey JOHNSON v. ALABAMA DEPARTMENT OF REVENUE

Court: Supreme Court of Alabama

Date published: Jan 27, 1995

653 So. 2d 290 (Ala. 1995)

Opinion

1931198.

January 27, 1995.

Appeal from Mobile Circuit Court, No. CV-93-1216, Braxton L. Kittrell, Jr., Judge.

W. Lloyd Copeland of Clark, Deen Copeland, P.C., Mobile, for appellant.

Ron Bowden, Asst. Atty. Gen. and Chief Counsel, Revenue Dept., and Duncan Crow, Asst. Atty. Gen. and Asst. Counsel, Revenue Dept., for appellee.

COOK, Justice.

This cause is remanded for the trial court to consider whether, under the analysis employed in Department of Revenue of Montana v. Kurth Ranch, 511 U.S. ___, 114 S.Ct. 1937, 128 L.Ed.2d 767 (1994), the application of Ala. Code 1975, § 40-17A-1 et seq., infringes Johnson's constitutional guarantees against double jeopardy.

REMANDED.

MADDOX, SHORES, HOUSTON and INGRAM, JJ., concur.