Legal Opinion
Georgia Department of Revenue v. Trawick Construction Co.
Court of Appeals of Georgia
Decided February 23, 2009No. A08A2323PublishedCited by 4 opinions
1Opinion of the Court
Miller, Chief Judge.
In this tax case of first impression, the Commissioner of the Georgia Department of Revenue (the “Commissioner”) issued a $224,800 additional tax assessment against Trawick Construction Company, Inc. (“Trawick”) on January 13, 2004, as to the short-tax-year January 1, 1999 to October 1, 1999. On August 16, 2004, following Trawick’s appeal to the Office of State Administrative Hearings, an administrative law judge (“ALJ”) issued his Initial Decision finding that Trawick “demonstrated beyond a preponder- anee of the evidence that the [Commissioner’s] assessment of additional…
2Cases cited18 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Commissioner v. TuftsSupreme Court of the United States · 1983
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
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3Cited by4 opinions
- Trawick Construction Co. v. Georgia Department of RevenueSupreme Court of Georgia · 2010
- Georgia Department of Revenue v. Trawick Construction Co.Court of Appeals of Georgia · 2011
- Trawick Construction Co. v. Georgia Department of RevenueSupreme Court of Georgia · 2010
- Trawick Construction Co. v. Georgia Department of RevenueSupreme Court of Georgia · 2010