Roberts v. Tomlinson, Inc.

Hall, Justice.

This appeal is brought by the Fulton County Tax Commissioner from an April 7, 1978 order of the Fulton County Superior Court.

Taxpayer, Tomlinson, Inc., had brought a declaratory judgment action seeking a ruling that the Commissioner was precluded from collecting certain interest on a sum which had been found owing in a prior consolidated case, Roberts v. United Car &c. Leasing Co., Civil Action File Nos. C-6224, C-6225, C-6226 and C-8917. That earlier case established a tax liability, and judgment for the Commissioner was affirmed on appeal. Tomlinson, Inc. v. Roberts, 142 Ga.…