Court Opinion

ID: 9858123
Source: CourtListenerOpinion
Date Created: 2023-09-24 16:15:20.830634+00
Date Added: 2024-06-11T09:53:09.365627
License: Public Domain

David Newbern, Justice, dissenting. There is no final, appealable order in this case. See Ark. R. App. P. 2(a). We, therefore, lack jurisdiction to hear the appeal. Wilburn v. Keenan Companies, Inc., 297 Ark. 74, 759 S.W.2d 554 (1988); Kilgore v. Viner, 293 Ark. 187, 736 S.W.2d 1 (1987). The Trial Court’s order establishes that the state taxes paid on retirement income received by the appellee class members were unlawfully collected and that the members are entitled, individually, to refunds for a period governed by the statute of limitations. The order then speaks of a “common fund” from which counsel representing the class will be entitled to be paid a fee. The amount of the “common fund” is undecided. We do not know how much money will be returned to the class or to any member. The amount they will receive will depend upon the amount of the attorney’s fees to be paid from the fund. A dissatisfied class or class member may wish to appeal with respect to that determination once it has been made. In Estate of Hastings v. Planters and Stockmen Bank, 296 Ark. 409, 757 S.W.2d 546 (1988), and in Thomas v. McElroy, 243 Ark. 465, 420 S.W.2d 530 (1967), we determined that an order for a money recovery which is not reduced to a specific dollars and cents amount is not a final order. We said it must be such a final determination as may be enforced by execution or in some other appropriate manner. In this case, it is obvious that neither the class nor any claimant can proceed to execute the judgment. While it may be that “some other appropriate manner” would include presentations of individual tax return claims, if indeed there is a “common fund” from which recovery is to be claimed by individuals, the amount of that fund has not been ascertained. If the question in this case were simply the amount a party was to pay his or her attorney, having nothing to do with the recovery to be awarded ultimately to the party, I might agree with the majority’s characterization of the issue as a “collateral” or “ministerial” one. The question here, however, is much more fundamental as it will determine the actual recovery to be had by the class and its individual members. I predict there will be additional questions, such as prejudgment and post-judgment interest, which may, along with the attorney’s fee question, also give rise to questions for appeal in this matter. The reason for our finality rule is to discourage piecemeal appeals. Wilburn v. Keenan Companies, Inc., supra; Mueller v. Killiam, 295 Ark. 270, 748 S.W.2d 141 (1988). It should be applied in this case. I respectfully dissent. Dudley and Hays, JJ., join in this dissent.