Legal Opinion

Barnes v. City of Atlanta

Supreme Court of Georgia

Decided October 16, 2006No. S06G0162PublishedCited by 14 opinions

1Opinion of the Court

CARLEY, Justice.

In 1999, a group of attorneys (named plaintiffs) who maintain offices and practice law in the City of Atlanta demanded, pursuant to OCGA § 48-5-380, a refund of occupation taxes which had been imposed by the City and paid by them during the previous three years. More than one year later, the named plaintiffs filed a class action complaint against the City, alleging that the tax was an unconstitutional regulation of the practice of law and seeking a refund of taxes paid. The trial court entered a class certification order that divided the affected attorneys into Class II, the…

2Cases cited12 opinions

  1. Bailey v. StateSupreme Court of North Carolina · 1998
  2. Arizona Department of Revenue v. DoughertyArizona Supreme Court · 2001
  3. Sawnee Electrical Membership Corp. v. Georgia Department of RevenueSupreme Court of Georgia · 2005
  4. Stevens v. ThomasSupreme Court of Georgia · 1987
  5. State v. Private Truck Council of America, Inc.Supreme Court of Georgia · 1988

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

3Cited by14 opinions

  1. City of Atlanta v. BENATORCourt of Appeals of Georgia · 2011
  2. Georgia Department of Behavioral Health & Developmental Disabilities v. United Cerebral Palsy of Georgia, Inc.Supreme Court of Georgia · 2016
  3. Bickerstaff v. Suntrust BankSupreme Court of Georgia · 2016
  4. Citibank (South Dakota), N.A. v. GrahamCourt of Appeals of Georgia · 2012
  5. Suntrust Bank v. Jeff Bickerstaff, Jr.Court of Appeals of Georgia · 2015

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

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