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COLLINS v. J.C. PENNEY CO., INC.

No. A95A1409.

461 S.E.2d 582 (1995)

218 Ga. App. 405

COLLINS v. J.C. PENNEY COMPANY, INC.

Court of Appeals of Georgia.

August 25, 1995.

Attorney(s) appearing for the Case

Michael J. Bowers, Attorney General, Daniel M. Formby, Warren R. Calvert, Senior Assistant Attorneys General, for appellant.

Smith, Gambrell & Russell, E. Kendrick Smith, William B. Wood, Thomas M. Barton, Atlanta, for appellee.

JOHNSON, Judge.

J.C. Penney Company, Inc., brought an action against Marcus E. Collins, Sr., Commissioner of the Georgia Department of Revenue, seeking a refund of assessed use taxes and interest. The Department appeals from the trial court's grant of summary judgment in favor of Penney. The Department's appeal is properly before this court. Collins v. AT & T, 265 Ga. 37,

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