Introducing ATLASLearn more
Legal Opinion

East West Express, Inc. v. Collins

Supreme Court of Georgia

Decided October 31, 1994No. S94A1040, S94X1041PublishedCited by 12 opinions

1Opinion of the Court

Benham, Presiding Justice.

East West Express, Inc. (East West) provides interstate trucking services with vehicles registered and titled in Georgia. Its primary business is transporting materials to Georgia from Florida; to California and Arizona from Georgia; and to Florida, Georgia, and South Carolina from California. East West instituted this action against State Revenue Commissioner Marcus Collins, seeking a declaratory judgment holding OCGA §§ 48-5-442 to 48-5-445 and 48-5-471 unconstitutional because they do not provide for apportionment of ad valorem taxes on motor vehicles engaged in…

2Cases cited4 opinions

  1. Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
  2. Standard Oil Co. v. PeckSupreme Court of the United States · 1952
  3. Ryan v. Commissioners of Chatham CountySupreme Court of Georgia · 1948
  4. Brown v. State Merit System of Personnel AdministrationSupreme Court of Georgia · 1980

3Cited by12 opinions

  1. Hendry v. HendrySupreme Court of Georgia · 2012
  2. Gay v. OwensSupreme Court of Georgia · 2013
  3. State v. IngramSupreme Court of Georgia · 1996
  4. Daniel Corp. v. ReedSupreme Court of Georgia · 2012
  5. Fulton County Tax Commissioner v. General Motors Corp.Court of Appeals of Georgia · 1998

7 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API