GEORGIA DEPT. OF REVENUE v. OWENS CORNING

No. S07G1297.

660 S.E.2d 719 (2008)

GEORGIA DEPARTMENT OF REVENUE et al. v. OWENS CORNING.

Supreme Court of Georgia.

Reconsideration Denied May 19, 2008.


Attorney(s) appearing for the Case

Thurbert E. Baker, Attorney General, R.O. Lerer, Deputy Attorney General, Warren R. Calvert, Michele Maria Young, Senior Assistant Attorneys General, for appellants.

McRae, Stegall, Peek, Harman, Smith & Manning, Virginia Barrow Harman, Rome, for appellee.


MELTON, Justice.

We granted certiorari in this case to determine whether the Court of Appeals erred by holding that the 1997 version of OCGA § 48-8-3(34)(A) clearly and unambiguously creates an exemption from taxation for machinery repair parts. See Owens Corning v. Ga. Dept. of Revenue, 285 Ga.App. 158, 645 S.E.2d 644 (2007). Based on the applicable standards of review, the legislative history of the statute, and the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases