Graham v. JD Design Group, Inc.

Miller, Judge.

The Georgia Department of Revenue (the “Department”) assessed JD Design Group, Inc. (“JD Design”), as successor in interest to Parker’s Flower Shoppe, for sales and use taxes that Parker’s Flower Shoppe had not paid to the Department. JD Design appealed the assessment to the Superior Court of Crisp County, and both JD Design and the Department filed motions for summary judgment. The trial court granted summary judgment to JD Design and denied the Department’s motion for summary judgment. The Department, through its Revenue Commissioner, Bart L. Graham, appeals. Since the record…