Legal Opinion
Collins v. CW MATTHEWS CONTRACTING CO. INC.
Court of Appeals of Georgia
Decided April 13, 1994No. A94A0776PublishedCited by 3 opinions
1Opinion of the Court
Andrews, Judge.
In his capacity as Commissioner of the State Department of Revenue, Collins issued an assessment of local use taxes against C. W. Matthews Contracting Company, Inc. (Matthews), which appealed the assessment to the Cobb County Superior Court pursuant to OCGA § 48-2-59. Both Matthews and the Commissioner moved for summary judgment. The superior court granted summary judgment in favor of Matthews, denied the Commissioner’s motion for summary judgment, and ordered that the tax assessment be cancelled and set aside. We granted the Commissioner’s application for a discretionary…
2Cases cited7 opinions
- Penick v. FosterSupreme Court of Georgia · 1907
- Ryan v. Commissioners of Chatham CountySupreme Court of Georgia · 1948
- Singleton v. CloseSupreme Court of Georgia · 1908
- MILLER GRADING &C. v. Ga. Fed. &C. Assn.Supreme Court of Georgia · 1981
- Undercofler v. v. F. W. Post 4625Court of Appeals of Georgia · 1964
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3Cited by3 opinions
- State v. NixCourt of Appeals of Georgia · 1996
- Department of Human Resources v. MitchellCourt of Appeals of Georgia · 1999
- C. W. Matthews Contracting Co. v. CollinsSupreme Court of Georgia · 1995