Legal Opinion
New Cingular Wireless Pcs, LLC v. Georgia Department of Revenue
Court of Appeals of Georgia
Decided February 21, 2017No. A16A2003PublishedCited by 5 opinions
1Opinion of the Court
DILLARD, Presiding Judge.
New Cingular Wireless PCS, LLC; Chattanooga MSA LP; Georgia RSA No. 3, LP; and Northeastern Georgia RSA Limited Partnership (“appellants”) filed suit against the Georgia Department of Revenue and Lynnette T. Riley in her official capacity as commissioner (the “Department”) following the Department’s refusal to issue a refund of what the appellants contend were erroneously paid taxes. The Department moved to dismiss the appellants’ action, and this appeal follows the trial court’s grant of that motion. For the reasons set forth infra, we affirm.
The appellants allege…
2Cases cited22 opinions
- United States v. LarionoffSupreme Court of the United States · 1977
- Couch v. Red Roof Inns, Inc.Supreme Court of Georgia · 2012
- Bentley v. ChastainSupreme Court of Georgia · 1978
- Austin v. ClarkSupreme Court of Georgia · 2014
- Pruitt Corp. v. Georgia Department of Community HealthSupreme Court of Georgia · 2008
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3Cited by5 opinions
- NEW CINGULAR WIRELESS PCS, LLC v. GEORGIA DEPARTMENT OF REVENUESupreme Court of Georgia · 2018
- New Cingular Wireless PCS, LLC v. Ga. Dep't of RevenueSupreme Court of Georgia · 2018
- NEW CINGULAR WIRELESS PCS, LLC v. DEPARTMENT OF REVENUESupreme Court of Georgia · 2020
- New Cingular Wireless Pcs, LLC v. Georgia Department of RevenueCourt of Appeals of Georgia · 2019
- New Cingular Wireless Pcs, LLC v. Georgia Department of RevenueCourt of Appeals of Georgia · 2020