Legal Opinion
Citibank (South Dakota), N.A. v. Graham
Court of Appeals of Georgia
Decided March 23, 2012No. A11A2211PublishedCited by 11 opinions
1Opinion of the Court
Adams, Judge.
Citibank (South Dakota), N.A. in its own capacity and as successor in interest to Citibank USA, N.A. (“Citibank”) appeals the trial court’s dismissal of its lawsuit against Bart L. Graham, Commissioner of the Georgia Department of Revenue (the “Commissioner”), seeking a refund for taxes paid on bad debts. We affirm for the reasons set forth below.
Citibank provides financing for “private label credit card” programs (the “Programs”) through which consumers finance purchases from various retailers. The Programs permit the retailer to offer financing for the purchase of the…
2Cases cited15 opinions
- Frazier v. Southern Railway CompanySupreme Court of Georgia · 1946
- Sawnee Electrical Membership Corp. v. Georgia Department of RevenueSupreme Court of Georgia · 2005
- OPENSIDED MRI OF ATLANTA, LLC v. ChandlerSupreme Court of Georgia · 2010
- Oxford v. ShumanCourt of Appeals of Georgia · 1962
- Fulton Bag & Cotton Mills v. WilliamsSupreme Court of Georgia · 1956
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Pandora Franchising, LLC v. Kingdom Retail Group, LLLPSupreme Court of Georgia · 2016
- KEMP v. KEMP Et Al.Court of Appeals of Georgia · 2016
- Montgomery County v. HamiltonCourt of Appeals of Georgia · 2016
- Lakeview Behavioral Health System, LLC v. UHS Peachford, LPCourt of Appeals of Georgia · 2013
- Parm v. National Bank of California, N.A.District Court, N.D. Georgia · 2017
6 more not listed; retrieve them via the Exa API.