EAST WEST EXPRESS v. COLLINS

S94A1040, S94X1041.

264 Ga. 774 (1994)

EAST WEST EXPRESS, INC. v. COLLINS; and vice versa.

Supreme Court of Georgia.

Reconsiderations Denied December 2, 1994. And December 20, 1994.


Attorney(s) appearing for the Case

Carr, Tabb & Pope, W. Pitts Carr, David H. Pope, for appellant.

Michael J. Bowers, Attorney General, Warren R. Calvert, Daniel M. Formby, Senior Assistant Attorneys General, Harold D. Melton, Assistant Attorney General, for appellee.


BENHAM, Presiding Justice.

East West Express, Inc. (East West) provides interstate trucking services with vehicles registered and titled in Georgia. Its primary business is transporting materials to Georgia from Florida; to California and Arizona from Georgia; and to Florida, Georgia, and South Carolina from California. East West instituted this action against State Revenue Commissioner Marcus Collins, seeking a declaratory judgment holding OCGA §§ 48-5...

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