Legal Opinion
James B. Beam Distilling Co. v. State
Supreme Court of Georgia
Decided December 2, 1993No. S93A1217, S93A1218PublishedCited by 20 opinions
1Opinion of the Court
Benham, Justice.
Appellant James B. Beam Distilling Company (Beam) brought this action seeking a refund for taxes paid pursuant to OCGA § 3-4-*610601 in 1982-1984. See OCGA § 48-2-35. The trial court’s decision that OCGA § 3-4-60 violated the Commerce Clause of the United States Constitution was affirmed by this court, as was the trial court’s determination that the ruling was to be applied prospectively only. James B. Beam Distilling Co. v. State of Ga., 259 Ga. 363 (382 SE2d 95) (1989) (“Beam I”). After granting Beam’s application for certiorari, the Supreme Court of the United States ruled…
2Cases cited21 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
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3Cited by20 opinions
- Sawnee Electrical Membership Corp. v. Georgia Department of RevenueSupreme Court of Georgia · 2005
- Reich v. CollinsSupreme Court of Georgia · 1993
- Citibank (South Dakota), N.A. v. GrahamCourt of Appeals of Georgia · 2012
- Aponte v. City of ColumbusCourt of Appeals of Georgia · 2000
- Bandy v. HendersonSupreme Court of Georgia · 2008
15 more not listed; retrieve them via the Exa API.