JOHNSON v. ALABAMA DEPARTMENT OF REVENUE, 653 So.2d 290 (Ala. 1995)

653 So.2d 290

Scott Humphrey JOHNSON v. ALABAMA DEPARTMENT OF REVENUE.

1931198.Supreme Court of Alabama.
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.