Legal Opinion

NEW CINGULAR WIRELESS PCS, LLC v. GEORGIA DEPARTMENT OF REVENUE

Supreme Court of Georgia

Decided April 16, 2018No. S17G1256PublishedCited by 20 opinions

1Opinion of the Court

303 Ga. 468

FINAL COPY S17G1256. NEW CINGULAR WIRELESS PCS, LLC et al. v. GEORGIA DEPARTMENT OF REVENUE et al. MELTON, Presiding Justice. This case revolves around a decision by the Georgia Department of Revenue to deny a request for a tax refund1 filed by New Cingular Wireless PCS, LLC; Chattanooga MSA LP; Georgia RSA No. 3, LP; and Northeastern Georgia RSA Limited Partnership (collectively “AT&T”).2 In New Cingular Wireless PCS v. Ga. Dept. of Revenue,

340 Ga. App. 316

( 797 SE2d 190) (2017), the Court of Appeals affirmed the trial court’s dismissal of a suit brought by AT&T to challenge the…

2Cases cited10 opinions

  1. Lathrop v. DealSupreme Court of Georgia · 2017
  2. Tibbles v. Teachers Retirement System of GeorgiaSupreme Court of Georgia · 2015
  3. State v. MulkeySupreme Court of Georgia · 1984
  4. McConnell v. Department of LaborSupreme Court of Georgia · 2017
  5. Sawnee Electrical Membership Corp. v. Georgia Department of RevenueSupreme Court of Georgia · 2005

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3Cited by20 opinions

  1. WILLIAMS v. DEKALB COUNTYSupreme Court of Georgia · 2020
  2. City of Guyton v. BarrowSupreme Court of Georgia · 2019
  3. BRAY v. WATKINSSupreme Court of Georgia · 2023
  4. NEW CINGULAR WIRELESS PCS, LLC v. DEPARTMENT OF REVENUESupreme Court of Georgia · 2020
  5. UHS OF ANCHOR, L.P. v. DEPARTMENT OF COMMUNITY HEALTH Et Al.Court of Appeals of Georgia · 2019

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