Legal Opinion
Collins v. JC Penney Co., Inc.
Court of Appeals of Georgia
Decided August 25, 1995No. A95A1409PublishedCited by 5 opinions
1Opinion of the Court
Johnson, Judge.
J. C. Penney Company, Inc., brought an action against Marcus E. Collins, Sr., Commissioner of the Georgia Department of Revenue, seeking a refund of assessed use taxes and interest. The Department appeals from the trial court’s grant of summary judgment in favor of Penney. The Department’s appeal is properly before this court. Collins v. AT&T, 265 Ga. 37 (456 SE2d 50) (1995). Because we find that the law of Georgia supports the Department’s assessment of use taxes and interest against Penney, we reverse.
In October 1989, the Department conducted a sales and use tax audit of…
2Cases cited19 opinions
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- Caldor, Inc. v. HeffernanSupreme Court of Connecticut · 1981
- TelecomUsa, Inc. v. CollinsSupreme Court of Georgia · 1990
- Daily Record Co. v. JamesSupreme Court of Missouri · 1982
- Sears, Roebuck & Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1976
14 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Sharper Image Corp. v. Department of TreasuryMichigan Court of Appeals · 1996
- Ameritech Publishing, Inc v. Department of TreasuryMichigan Court of Appeals · 2008
- JC Penney Co., Inc. v. BalkaNebraska Supreme Court · 1998
- Service Merchandise Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1996
- Commissioner of Revenue v. J.C. Penney Co.Massachusetts Supreme Judicial Court · 2000