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DEPARTMENT OF REVENUE v. SLEDGE

No. A99A2277.

528 S.E.2d 260 (2000)

241 Ga. App. 833

DEPARTMENT OF REVENUE et al. v. SLEDGE et al.

Court of Appeals of Georgia.

Certiorari Denied May 26, 2000.

Attorney(s) appearing for the Case

Thurbert E. Baker, Attorney General, Daniel M. Formby, Deputy Attorney General, Stefan E. Ritter, Anthony J. Musto, Assistant Attorneys General, for appellants.

Alston & Bird, Timothy J. Peaden, Mary T. Benton, Atlanta, for appellees.

ELLINGTON, Judge.

The Georgia Department of Revenue denied the application for a refund of income taxes assessed against Tennessee residents William and Mary Sledge in connection with certain limited partnerships. The Sledges brought an action in the superior court for a refund pursuant to OCGA § 48-2-35. On stipulated facts, the trial court reversed the Department's decision to deny the refund. We granted the Department...

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