Joan Wesley Usher v. Frank O'connell, in His Official Capacity as Commissioner of the Georgia Department of Revenue

Court of Appeals of the State of Georgia ATLANTA,____________________ April 25, 2025 The Court of Appeals hereby passes the following order: A25A1553. JOAN WESLEY USHER v. FRANK O’CONNELL, IN HIS OFFICIAL CAPACITY AS COMMISSIONER OF THE GEORGIA DEPARTMENT OF REVENUE. The Georgia Department of Revenue issued assessments and demands for payments to Joan Wesley Usher, and the Georgia Tax Tribunal upheld the assessments and demands upon Usher’s challenge thereto. Usher then filed in superior court a petition for review of the Georgia Tax Tribunal’s decision. The superior court dismissed the…