GADDY v. GEORGIA DEPT. OF REVENUE

S17A0177, S17X0178.

802 S.E.2d 225 (2017)

GADDY et al. v. GEORGIA DEPARTMENT OF REVENUE et al.; and vice versa.

Supreme Court of Georgia.

Decided: June 26, 2017.


Attorney(s) appearing for the Case

William King Whitner , Shauna Tameka Phillips , General Counsel, Andrea Joy Pearson , Paul Hastings LLP, 1170 Peachtree Street, N.E., Suite 100, Atlanta, Georgia 30309, for Appellant in S17A0177.

Gerald Richard Weber, Jr. , Law Offices of Gerald Weber, LLC, P.O. 5391, Atlanta, Georgia 31107, for Amicus Appellant in S17A0177.

Lori H. Windham , Diana M. Verm , Becket Fund, 1200 New Hampshire Ave., Suite 700, Washington, DC 20036, for Neutral Amicus in S17A0177.

William Wright Banks, Jr. , Senior Assistant Attorney General, Warren R. Calvert , Senior Assistant Attorney General, Alex Fredrick Sponseller , Senior Assistant Attorney General, Mitchell Philip Watkins , Christopher M. Carr , Attorney General, Department of Law, 40 Capitol Square, S.W., Atlanta, Georgia 30334-1300, for Appellee in S17A0177.

Perry James McGuire , Smith, Gambrell & Russell, LLP, 1230 Peachtree Street, NE, Suite 3100, Atlanta, Georgia 30309-3592, Ilya Shapiro , Cato Institute, 1000 Massachusetts Avenue, NW, Washington, DC 20001, James Patrick Kelly, III , James P. Kelly, III, P.C., Five Concourse Parkway, Suite 200, Atlanta, Georgia 30328, Harry W. MacDougald , Caldwell, Propst & Deloach, LLP, Two Ravinia Drive, Suite 1600, Atlanta, Georgia 30346, James Darren Summerville , Mecca Shali Anderson , The Summerville Firm, LLC, 400 Colony Square, Suite 2000, 1201 Peachtree Street, NE, Atlanta, Georgia 30361, Steven C. Shockley , Russell Menyhart , Taft Stettinius & Hollister LLP, One Indiana Square, Suite 3500, Indiana, Indiana 46204, Jay Wall Wall , Law Office of Jay G. Wall, LLC, 1190 Buckhead Crossing, Suite D, Woodstock, Georgia 30189, for Amicus Appellee in S17A0177.

Frank B. Strickland , John J. Park, Jr. , Strickland Brockington Lewis LLP, Midtown Proscenium, Suite 2200, 1170 Peachtree St., N.E., Atlanta, Georgia 30309-7200, Timothy D. Keller , Institute for Justice, 398 South Mill Avenue, Suite 301, Tempe, Arizona 85281, Erica J. Smith , Institute for Justice, 901 N. Glebe Road, Suite 900, Arlington, Virginia 22203, for Other Party in S17A0177.

Alex Fredrick Sponseller , Senior Assistant Attorney General, William Wright Banks, Jr. , Senior Assistant Attorney General, Warren R. Calvert , Senior Assistant Attorney General, Samuel S. Olens , Attorney General, Department of Law, 40 Capitol Square, S.W., Atlanta, Georgia 30334-1300, for Appellant in S17X0178.

William King Whitner , Shauna Tameka Phillips , General Counsel, Andrea Joy Pearson , Paul Hastings LLP, 1170 Peachtree Street, N.E., Suite 100, Atlanta, Georgia 30309, for Appellee in S17X0178.

Frank B. Strickland , John J. Park, Jr. , Strickland Brockington Lewis LLP, Midtown Proscenium, Suite 2200, 1170 Peachtree St., N.E., Atlanta, Georgia 30309-7200, Timothy D. Keller , Institute for Justice, 398 South Mill Avenue, Suite 301, Tempe, Arizona 85281, Erica J. Smith , Institute for Justice, 901 N. Glebe Road, Suite 900, Arlington, Virginia 22203, for Other Party in S17X0178.


These appeals arise out of a complaint filed by four Georgia taxpayers in which they challenge the constitutionality of Georgia's Qualified Education Tax Credit, Ga. L. 2008, p. 1108, as amended ("HB 1133" or the "Bill").1 The complaint named as defendants the Georgia Department of Revenue and Douglas...

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