Graham v. JD Design Group Inc.

The Georgia Department of Revenue the “Department” assessed JD Design Group, Inc. “JD Design”, as successor in interest to Parker’s Flower Shoppe, for sales and use taxes that Parker’s Flower Shoppe had not paid to the Department. JD Design appealed the assessment to the Superior Court of Crisp County, and both JD Design and the Department filed motions for summary judgment. The trial court granted summary judgment to JD Design and denied the Department’s motion for summary judgment. The Department, through its Revenue Commissioner, Bart L. Graham, appeals. Since the record reveals that JD Design failed to protect itself from successor liability under OCGA § 48-8-46 and is liable to pay the assessment within the limits provided by the statute, we reverse. On appeal from the grant or denial of a motion for summary judgment, we conduct a de novo review of the law and evidence, viewing the evidence in the light most favorable to the nonmovant, to determine whether a genuine issue of material fact exists and whether the moving party is entitled to judgment as a matter of law. Holbrook v. Stansell , 254 Ga. App. 553, 553-554 562 SE2d 731 2002.

So viewed, the evidence shows that Billy George Parker owned and operated Parker’s Flower Shoppe in Cordele. Between April 1, 2002 and June 23, 2004, Parker filed sales and use tax returns with the Department on the taxable sales of his business, but failed to pay the taxes shown to have been collected from his customers.