Miles v. Collins

Smith, Justice.

The appellants filed an appeal in the Superior Court of Bryan County seeking relief from a tax assessment and demand made by appellee Marcus E. Collins, Revenue Commissioner of the State of Georgia (Revenue Department). The appellant’s motion for summary judgment was denied and the appellee’s motion for summary judgment was granted. The appellants filed a direct appeal to this Court, and the Revenue Department filed a motion to dismiss for failure to file a discretionary application. We dismiss.

Appeals from decisions of superior courts reviewing decisions of state…