Legal Opinion
Eckerd Corp. v. Fayette County Board of Tax Assessors
Court of Appeals of Georgia
Decided February 8, 1996No. A95A2598PublishedCited by 7 opinions
1Opinion of the Court
Blackburn, Judge.
The Eckerd Corporation appeals the order of the trial court finding it in contempt of court, and, as punishment, directing it to pay the sum of $750 to the Fayette County Board of Tax Assessors (Board) for failure to produce certain tax records in accordance with a Board subpoena issued pursuant to OCGA § 48-5-300 (a).
The record reflects that the Board subpoenaed Eckerd’s 1992 through 1994 personal property tax returns. Eckerd refused to release such records in the absence of the Board’s assurances that they would not be made available to Mendola & Associates, a company under…
2Cases cited6 opinions
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
- Garr v. EW BANKS COMPANYSupreme Court of Georgia · 1950
- Sears, Roebuck & Company v. ParsonsSupreme Court of Georgia · 1991
- Carter v. CarterSupreme Court of Georgia · 1978
- Ragsdale v. BryanSupreme Court of Georgia · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cobb County Board of Tax Assessors v. MorrisonCourt of Appeals of Georgia · 2001
- Fulton County Board of Assessors v. Saks Fifth Avenue, Inc.Court of Appeals of Georgia · 2001
- Johnson v. KaplanCourt of Appeals of Georgia · 1997
- Wal-Mart Stores, Inc. v. Board of Tax AssessorsCourt of Appeals of Georgia · 2000
- East Gas, Inc. v. Johnson County Board of Tax AssessorsCourt of Appeals of Georgia · 2003
2 more not listed; retrieve them via the Exa API.