JAMES B. BEAM, ETC. v. STATE OF GA.

S93A1217, S93A1218.

263 Ga. 609 (1993)

437 S.E.2d 782

JAMES B. BEAM DISTILLING COMPANY v. STATE OF GEORGIA et al. (two cases).

Supreme Court of Georgia.

Decided December 2, 1993.


Attorney(s) appearing for the Case

Vincent, Chorey, Taylor & Feil, John L. Taylor, Jr., Celeste McCollough, Siegel, Moses, Schoenstadt & Webster, Morton Siegel, Richard Schoenstadt, for appellant.

Michael J. Bowers, Attorney General, David A. Runnion, Daniel M. Formby, Senior Assistant Attorneys General, for appellees.


BENHAM, Justice.

Appellant James B. Beam Distilling Company (Beam) brought this action seeking a refund for taxes paid pursuant to OCGA § 3-4-601 in 1982-1984. See OCGA § 48-2-35. The trial court's decision that OCGA § 3-4-60 violated the Commerce Clause of the United States Constitution was affirmed by this court, as was the trial court's determination that the ruling was to be...

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