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COLLINS v. BIRCHFIELD

A94A0429.

214 Ga. App. 144 (1994)

COLLINS v. BIRCHFIELD et al.

Court of Appeals of Georgia.

Reconsideration Denied July 27, 1994.

Attorney(s) appearing for the Case

Michael J. Bowers, Attorney General, Daniel M. Formby, Senior Assistant Attorney General, Harold D. Melton, Assistant Attorney General, for appellant.

David S. Lipscomb, for appellees.

ANDREWS, Judge.

We granted the discretionary application of the State Revenue Commissioner, Collins, arising out of the following facts. In September 1990, Birchfield & Birchfield, Inc. were involved in the illegal manufacture of methamphetamine. Birchfield was arrested and found guilty in federal court of possessing, knowingly manufacturing, and conspiring to knowingly manufacture methamphetamine.

The revenue commissioner subsequently imposed three separate...

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