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EAGERTON v. GULAS WRESTLING ENTERPRISES, INC.

80-271.

406 So.2d 366 (1981)

Ralph P. EAGERTON, Jr., Individually and as Commissioner of Revenue, State of Alabama. v. GULAS WRESTLING ENTERPRISES, INC., et al.

Supreme Court of Alabama.

Rehearing Denied November 6, 1981.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and Herbert I. Burson, Jr., Counsel, Dept. of Revenue and Asst. Atty. Gen., and Bill Thompson, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for appellant.

J. Gusty Yearout of Lorant, Harris & Yearout, Birmingham, for appellees.

TORBERT, Chief Justice.

The appellees, Gulas Wrestling Enterprises, Inc., et al., filed a declaratory judgment action for a determination as to the constitutionality of Code 1975, §§ 41-9-90 through 126, and Act No. 80-121, Acts of Alabama, 1980. The appellees' complaint alleged that the statutory provisions were unconstitutional on the grounds that the licenses, fees and taxes imposed by the statutes deny them due process and equal protection of the law...

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