Department of Revenue v. Sledge

Ellington, Judge.

The Georgia Department of Revenue denied the application for a refund of income taxes assessed against Tennessee residents William and Mary Sledge in connection with certain limited partnerships. The Sledges brought an action in the superior court for a refund pursuant to OCGA § 48-2-35. On stipulated facts, the trial court reversed the Department’s decision to deny the refund. We granted the Department’s application for appeal under OCGA § 5-6-35 (a) (l). We find that the trial court misconstrued applicable provisions of Georgia’s Public Revenue Code and, accordingly,…