Legal Opinion
Collins v. Birchfield
Court of Appeals of Georgia
Decided May 19, 1994No. A94A0429PublishedCited by 4 opinions
1Opinion of the Court
Andrews, Judge.
We granted the discretionary application of the State Revenue Commissioner, Collins, arising out of the following facts. In September 1990, Birchfield & Birchfield, Inc. were involved in the illegal manufacture of methamphetamine. Birchfield was arrested and found guilty in federal court of possessing, knowingly manufacturing, and conspiring to knowingly manufacture methamphetamine.
The revenue commissioner subsequently imposed three separate jeopardy assessments pursuant to OCGA § 48-2-51 against Birchfield. and his company. Those assessments were a $2,833,000 marijuana and…
Also in this document: Concurrence.
2Cases cited9 opinions
- Sanchez v. Walker County Department of Family & Children ServicesSupreme Court of Georgia · 1976
- State v. HendersonSupreme Court of Georgia · 1993
- O'Neal v. SpencerSupreme Court of Georgia · 1948
- Ring v. WilliamsCourt of Appeals of Georgia · 1989
- McLendon v. EverettSupreme Court of Georgia · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Commissioner of Insurance v. StrykerCourt of Appeals of Georgia · 1995
- Moreton Rolleston Living Trust v. Glynn County Bd.Court of Appeals of Georgia · 1999
- Safety Fire Commissioner v. U.S.A. Gas, Inc.Court of Appeals of Georgia · 1997
- Collins v. BirchfieldCourt of Appeals of Georgia · 1994