Legal Opinion
Graham v. Palmtop Properties, Inc.
Court of Appeals of Georgia
Decided March 30, 2007No. A06A2340PublishedCited by 4 opinions
1Opinion of the Court
Bernes, Judge.
The Georgia Department of Revenue (“Department”) assessed appellee Palmtop Properties, Inc. over $300,000 in sales and use taxes, penalties, and interest as an alleged successor of Sandy Springs Chevron, Inc. (“SSC”). Palmtop appealed the assessments to the Office of State Administrative Hearings, which conducted an evidentiary hearing and reversed the Department’s assessments. The Department appealed to the state revenue commissioner (“Commissioner”), who reversed several of the factual findings made by the *731administrative law judge (“ALJ”) and issued a final decision upholding…
2Cases cited16 opinions
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Farmers Warehouse of Pelham, Inc. v. CollinsSupreme Court of Georgia · 1964
- Baillie Lumber Co. v. ThompsonSupreme Court of Georgia · 2005
- Acree v. McMahanSupreme Court of Georgia · 2003
- Jones v. Cranman's Sporting GoodsCourt of Appeals of Georgia · 1977
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3Cited by4 opinions
- Georgia Department of Revenue v. MooreCourt of Appeals of Georgia · 2012
- Georgia Department of Revenue v. Richard MooreCourt of Appeals of Georgia · 2012
- JD Design Group, Inc. v. GrahamSupreme Court of Georgia · 2007
- Surface Art, Inc. v. Tesserae Technologies, LLC, et al.District Court, W.D. Washington · 2026