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| KEITH GRIFFITH and TERRY WILLIAMS, | | | ) Appeal from the |
| | | | | | | | | ) Circuit Court of |
| Plaintiffs-Appellants, | | | | | | ) Franklin County. |
| | | | | | | | | ) |
| v. | | | | | | | | | ) No. 99-CH-49 |
| | | | | | | | | ) |
| GLEN BOWER, Director of Revenue, | | | | ) |
| | | | | | | | | ) |
| Defendant-Appellee, | | | | | | ) |
| | | | | | | | | ) |
| and | | | | | | | | | ) |
| | | | | | | | | ) |
| PATTY REDPATH, in Her Own Behalf and as | | ) | |
| Natural Guardian of Her Children JOEY REDPATH, | | ) |
| JESSE REDPATH, and ALEX REDPATH; | | | ) |
| DR. MATTHEW KUHN, in His Own Behalf and as | | ) |
| Natural Guardian of His Children ALEXIS KUHN and | ) |
| ANDREW KUHN; MARY ELLEN LOVELL, in Her | | ) |
| Own Behalf and as Natural Guardian of Her Children | | ) |
| RYAN LOVELL and HAYLEY LOVELL; MARIA | | ) |
| RAZO, in Her Own Behalf and as Natural Guardian of Her | ) |
| Children CECILIA RAZO and GLORIA RAZO; | | ) |
| RABBI DAVID SCHNELL, in His Own Behalf and as | ) |
| Natural Guardian of His Children TZVI SCHNELL, | | ) |
| AVIVA SCHNELL, DEVORA SCHNELL, SHMUEL | ) | |
| SCHNELL, NECHAMA SCHNELL, EPHRAIM | | ) |
| SCHNELL, and ESTHER SCHNELL; SILVIA | | ) | |
| ESPINOZA, in Her Own Behalf and as Natural Guardian | ) |
| of Her Children DANIEL ESPINOZA, ONYX | | | ) |
| ESPINOZA, and CHRISTOPHER ESPINOZA; DR. | | ) |
| SHAKIR MOIDUDDIN, in His Own Behalf and asNatural | ) |
| Guardian of His Children ABED MOIDUDDIN and | | ) |
| AKIF MOIDUDDIN; ANNE SAPIENZA, in Her Own | ) |
| Behalf and as Natural Guardian of Her Children | | ) |
| CHRISTINA SAPIENZA, ANDREA SAPIENZA, | | ) |
| GERARD SAPIENZA, MARIA SAPIENZA, PHILLIP | ) |
| SAPIENZA, and GINA SAPIENZA; STEVEN PANCER, | ) |
| in His Own Behalf and as Natural Guardian of HisChildren | ) |
| JOSHUA PANCER, ARI PANCER, and MEIR PANCER; | ) |
| MICHAEL RIORDAN, in His Own Behalf and as Natural | ) |
| Guardian of His Children BRIAN RIORDAN and KEVIN | ) |
| RIORDAN; DALYN DYE, in His Own Behalf and as | | ) |
| Natural Guardian of His Child NATHAN DYE; andHELEN | ) |
| MIXON, in Her Own Behalf and as Natural Guardian ofHer | ) |
| Child TERMAINE MIXON, | | | | | ) Honorable |
| | | | | | | | | ) Loren P. Lewis, |
| Intervening Defendants-Appellees. | | | | ) Judge, presiding. |
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Keith Griffith (a public school teacher) and Terry Williams (a parent of childrenattending public school) (plaintiffs) filed a declaratory judgment action requesting that theEducation Expense Credit Act (Act) (Pub. Act 91-9,