Legal Opinion
Graham v. Hanna
Court of Appeals of Georgia
Decided March 30, 2009No. A09A0628PublishedCited by 2 opinions
1Opinion of the Court
BLACKBURN, Presiding Judge.
In his capacity as Commissioner of the Georgia Department of Revenue, Bart Graham issued an assessment of additional income taxes and interest against Frank Hanna, Jr., who appealed the assessment to the Superior Court of Chattooga County. Following motions for summary judgment by both parties, the superior court denied the Commissioner’s motion, granted summary judgment to Hanna, and ordered that the tax assessment be set aside. We granted the Commissioner’s application for discretionary appeal from the superior court’s decision. OCGA § 5-6-35 (a) (1); Miles v.…
2Cases cited15 opinions
- Gitlitz v. CommissionerSupreme Court of the United States · 2001
- A.W. Chesterton Co. v. ChestertonCourt of Appeals for the First Circuit · 1997
- Haugen v. Henry CountySupreme Court of Georgia · 2004
- Britt v. Kelly & Picerne, Inc.Court of Appeals of Georgia · 2002
- Trax-Fax, Inc. v. HobbaCourt of Appeals of Georgia · 2006
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3Cited by2 opinions
- Trawick Construction Co. v. Georgia Department of RevenueSupreme Court of Georgia · 2010
- Trawick Construction Co. v. Georgia Department of RevenueSupreme Court of Georgia · 2010