Collins v. Lesters, Inc.

Ruffin, Judge.

Lesters, Inc. and its president, Chris Lester (collectively “the Lesters”) filed an affidavit of illegality challenging a tax assessment and execution issued by the Georgia Department of Revenue (“the Department”) against Lesters, Inc. d/b/a Kwik Serv. The parties subsequently filed cross motions for summary judgment. After a hearing, the trial court granted summary judgment to the Lesters and denied the Department’s motion. We granted the Department’s application for discretionary appeal, and for reasons which follow, we reverse the trial court’s decision granting summary…