BLANK v. COLLINS

S89A0558.

260 Ga. 70 (1990)

389 S.E.2d 493

BLANK et al. v. COLLINS.

Supreme Court of Georgia.

Reconsideration Denied March 29, 1990.


Attorney(s) appearing for the Case

Smith, Gambrell & Russell, E. Kendrick Smith, William B. Wood, for appellants.

Michael J. Bowers, Attorney General, Patricia H. Coote, for appellee.


SMITH, Presiding Justice.

Appellee Marcus Collins, the revenue commissioner, assessed an intangible tax on certain shares of Home Depot stock owned by the appellants, and the appellants seek a reversal of a trial court order upholding the assessment. We reverse.

Home Depot was incorporated in Delaware in 1979, but it has always maintained its principal corporate headquarters in Georgia and it operates under a Georgia certificate of authority. The revenue commissioner...

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