Legal Opinion
Federated Mutual Insurance v. DeKalb County
Court of Appeals of Georgia
Decided September 3, 1985No. 70599PublishedCited by 11 opinions
1Opinion of the Court
Deen, Presiding Judge.
Federated Mutual Insurance Company brought an action under OCGA § 48-5-380 against DeKalb County, seeking a refund of gross premium taxes in the amount of $27,088.98 which were paid during the years 1981 through 1983 pursuant to DeKalb County Code § 7-1011 (1). Federated Mutual moved for summary judgment, urging the retrospective application of Cotton States Mut. Ins. Co. v. DeKalb County, 251 Ga. 309 (304 SE2d 386) (1983), which declared § 7-1011 (1) unauthorized and void. The county answered the complaint, admitted the taxes had been paid by the insurance company as…
2Cases cited14 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
- Cipriano v. City of HoumaSupreme Court of the United States · 1969
- Flewellen v. Atlanta Casualty Co.Supreme Court of Georgia · 1983
- Allan v. AllanSupreme Court of Georgia · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Atlanta Oculoplastic Surgery, P.C. v. NestlehuttSupreme Court of Georgia · 2010
- Ellis v. StateSupreme Court of Georgia · 2000
- Kilpatrick v. FosterCourt of Appeals of Georgia · 1987
- FEDERATED MUTUAL INSURANCE COMPANY v. DeKalb CountySupreme Court of Georgia · 1986
- Matter of Estate of PeacockeMississippi Supreme Court · 1997
6 more not listed; retrieve them via the Exa API.