Fulton County Board of Tax Assessors v. National Biscuit Co.

As the majority acknowledges, when Judge Carley concurred “in Divisions 1 and 2 and in the judgment” in the case of Gwinnett County Bd. of Tax Assessors v. Ackerman/Indian Trail Assn., 198 Ga. App. 723, 725 (402 SE2d 794) (1991), he withheld his approval from Division 3 of the same opinion, which had the effect of rendering that division as physical precedent only. When it asks the whole Court to disapprove of this same division, the majority is attempting to deprive Division 3 of the Gwinnett County case of precedential value it has never had.

In those rare cases in which a physical precedent…