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In doing so, it found the Engle II court had erred in overturning its own previous affirmance of the trial courts [class] certification order. 42 It did so on the grounds that Florida Rule of Civil Procedure 1.220(d)(1) does not permit a subsequent (and different) panel of appellate judges to simply substitute its judgment for that of the prior panel and reverse the trial courts certification order after the trial court entered its final judgment after Phase II. 43 Although the Engle III court held that circumstances did not justify reconsideration of a prior panels approval of class certification, it found class certification to be invalid and unworkable nonetheless, based on the fundamental flaws contained in the three-phase trial plan devised by the trial court

Why do these states rely the most on alcohol, tobacco, and gambling taxes