Legal Opinion

Inglett & Stubbs International, Ltd. v. Riley

Court of Appeals of Georgia

Decided October 25, 2016No. A16A1274PublishedCited by 1 opinion

1Opinion of the Court

PHIPPS, Presiding Judge.

Inglett & Stubbs International, Ltd. (“Inglett”) petitioned the Commissioner of the Georgia Department of Revenue (“the Department”) for a refund of approximately $1,900,000 in sales tax. The Department denied the request, and Inglett appealed to the Georgia Tax Tribunal. Following an adverse ruling from the Tax Tribunal, *376Inglett sought judicial review in the superior court, which upheld the Tribunal’s decision. Finding no error, we affirm.

The parties stipulated below to the pertinent facts. Inglett is a Smyrna-based electrical contractor that provides services in…

Also in this document: Concurrence.

2Cases cited8 opinions

  1. Peachtree-Cain Co. v. McBeeSupreme Court of Georgia · 1985
  2. Upper Chattahoochee Riverkeeper, Inc. v. Forsyth CountyCourt of Appeals of Georgia · 2012
  3. Cox v. BarberSupreme Court of Georgia · 2002
  4. ESI Companies, Inc. v. Fulton CountyCourt of Appeals of Georgia · 2004
  5. CIBA Vision Corp. v. JacksonCourt of Appeals of Georgia · 2001

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3Cited by1 opinion

  1. T-Mobile South, LLC v. Robyn A. Crittenden, in Her Official Capacity as Commissioner of the Georgia Department of RevenueCourt of Appeals of Georgia · 2022

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