Ethicon, Inc. v. GEORGIA DEPARTMENT OF REVENUE

Court of Appeals of Georgia

Ethicon, Inc. v. GEORGIA DEPARTMENT OF REVENUE

672 S.E.2d 492, 295 Ga. App. 513, 2009 Fulton County D. Rep. 204, 2009 Ga. App. LEXIS 27

CourtCourt of Appeals of Georgia

DecidedJanuary 13, 2009

DocketA07A2024

StatusPublished

Cited by2 cases

This text of 672 S.E.2d 492 (Ethicon, Inc. v. GEORGIA DEPARTMENT OF REVENUE) is published on Counsel Stack Legal Research, covering Court of Appeals of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ethicon, Inc. v. GEORGIA DEPARTMENT OF REVENUE, 672 S.E.2d 492, 295 Ga. App. 513, 2009 Fulton County D. Rep. 204, 2009 Ga. App. LEXIS 27 (Ga. Ct. App. 2009).

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Opinion

Miller, Chief Judge.

Upon consideration of the petition for writ of certiorari filed to review Ethicon v. Ga. Dept, of Revenue, 291 Ga. App. 130 (661 SE2d 170) (2008) (“Ethicon I”), the Supreme Court of Georgia remanded the judgment of this Court for reconsideration in light of its decision in Ga. Dept, of Revenue v. Owens Corning, 283 Ga. 489 (660 SE2d 719) (2008) {“Owens Corning II”). In Owens Corning II, the Su *514 preme Court reversed Owens Corning v. Ga. Dept, of Revenue, 285 Ga. App. 158 (645 SE2d 644) (2007) on which this Court based its decision in Ethicon I. On reconsideration, finding the opinion of the Supreme Court to be controlling, we vacate our opinion in Ethicon I and affirm the grant of summary judgment for the Department as to the machine repair parts exemption there at issue.

Decided January 13, 2009. Smith, Shaw & Maddox, Virginia B. Harman, for appellant. Thurbert E. Baker, Attorney General, Warren R. Calvert, Senior Assistant Attorney General, Michele M. Young, Assistant Attorney General, for appellees.

Judgment affirmed.

Smith, P J., and Barnes, J., concur.

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Miller, Chief Judge.

Upon consideration of the petition for writ of certiorari filed to review Ethicon v. Ga. Dept, of Revenue, 291 Ga. App. 130 (661 SE2d 170) (2008) (“Ethicon I”), the Supreme Court of Georgia remanded the judgment of this Court for reconsideration in light of its decision in Ga. Dept, of Revenue v. Owens Corning, 283 Ga. 489 (660 SE2d 719) (2008) {“Owens Corning II”). In Owens Corning II, the Su *514 preme Court reversed Owens Corning v. Ga. Dept, of Revenue, 285 Ga. App. 158 (645 SE2d 644) (2007) on which this Court based its decision in Ethicon I. On reconsideration, finding the opinion of the Supreme Court to be controlling, we vacate our opinion in Ethicon I and affirm the grant of summary judgment for the Department as to the machine repair parts exemption there at issue.

Decided January 13, 2009. Smith, Shaw & Maddox, Virginia B. Harman, for appellant. Thurbert E. Baker, Attorney General, Warren R. Calvert, Senior Assistant Attorney General, Michele M. Young, Assistant Attorney General, for appellees.

Judgment affirmed.

Smith, P J., and Barnes, J., concur.

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672 S.E.2d 492, 295 Ga. App. 513, 2009 Fulton County D. Rep. 204, 2009 Ga. App. LEXIS 27, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ethicon-inc-v-georgia-department-of-revenue-gactapp-2009.

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