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COLLINS v. LESTERS, INC.

No. A96A1854.

484 S.E.2d 62 (1997)

225 Ga. App. 405

COLLINS v. LESTERS, INC. et al.

Court of Appeals of Georgia.

Certiorari Denied June 27, 1997.

Attorney(s) appearing for the Case

Michael J. Bowers, Attorney General, Daniel M. Formby, Deputy Attorney General, Warren R. Calvert, Senior Assistant Attorney General, Sheri L. Smith, Assistant Attorney General, for appellant.

Daniel B. Simon, III, Rockmart, for appellees.

RUFFIN, Judge.

Lesters, Inc. and its president, Chris Lester (collectively "the Lesters") filed an affidavit of illegality challenging a tax assessment and execution issued by the Georgia Department of Revenue ("the Department") against Lesters, Inc. d/b/a Kwik Serv. The parties subsequently filed cross motions for summary judgment. After a hearing, the trial court granted summary judgment to the Lesters and denied the Department's motion. We granted the Department...

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