Graham, Comm'r of Ga. Dept. of Revenue v. Palmtop Properties Inc. d/b/a Good to Go

The Georgia Department of Revenue “Department” assessed appellee Palmtop Properties, Inc. over $300,000 in sales and use taxes, penalties, and interest as an alleged successor of Sandy Springs Chevron, Inc. “SSC”. Palmtop appealed the assessments to the Office of State Administrative Hearings, which conducted an evidentiary hearing and reversed the Department’s assessments. The Department appealed to the State Revenue Commissioner “Commissioner”, who reversed several of the factual findings made by the Administrative Law Judge “ALJ” and issued a final decision upholding the assessments. Palmtop then appealed to the Superior Court of Fulton County, which reversed the Commissioner. Following our grant of its application for discretionary appeal, the Commissioner appeals from the Superior Court’s order. We affirm for the reasons set forth below. In reviewing the Department of Revenue’s administrative decision, the superior court determines whether there was any evidence to support the agency’s decision. Upon our review of the superior court’s actions, the evidence is construed in favor of the agency’s decision. Both the superior court and this Court review conclusions of law de novo. Citations omitted. Ciba Vision Corp. v. Jackson , 248 Ga. App. 688, 689 548 SE2d 431 2001. So viewed, the record shows that SSC was incorporated in 1982 as a for-profit Georgia Corporation. The corporate officers of SSC were Leon and Judith Hendrix. SSC operated an automobile repair and retail gasoline sales business in Atlanta.

Chevron U.S.A. initially owned the property on which the business was conducted and leased the premises to Mr. Hendrix. Although the lease was in Mr. Hendrix’s name, SSC made the lease payments on the property.