Citibank (S.D.), N.A. v. Graham

Core Citations

REVERSES OTHER CASE

• Barnes v. City of Atlanta

CITED in

• Parm v. Nat'l Bank of Cal., N.A.

This document cites

• Georgia - James B. Beam Distilling Co. v. State
• Georgia - General Motors Acceptance v. Jackson
• Georgia - Brosnan v. Undercofler
• Georgia - Hawes v. Smith
• Georgia - Douglas County v. Anneewakee, Inc.



See all quotations

• Georgia - Cherokee Brick & Tile Co. v. Redwine
• Georgia - Barnes v. City of Atlanta, No. S06G0162.
• Georgia - Sawnee Electrical Membership Corp. v. Dept. of Revenue
• Georgia - Barnes v. City of Atlanta
• Georgia - Opensided Mri Of Atlanta v. Chandler
• Georgia - Clark v. Rush
• Georgia - Deutsche Bank Nat'l Trust Co. v. Bank
• Georgia - GEORGIA EMISSION TESTING CO. v. Jackson
• Georgia - Fulton Bag & Cotton Mills v. Williams
• Georgia - Fid. & Deposit Co. of Maryland v. Lafarge Bldg. Materials, Inc.
• Georgia - Oxford v. Shuman
• Georgia - Frazier v. Southern Ry. Co.
• US - Reference Stubs - Reporting cash and credit sales; change of basis of accounting; payment of tax at time of filing return under cash basis of accounting; deduction of bad debts under accrual basis of accounting; availability of refund; bad debt deduction or refund nonassignable; allocation of bad debts
• US - Reference Stubs - Addition of tax by dealer to sale price or charge; amount of tax as debt owed by purchaser to dealer; liability of dealer for failure to collect
• US - Reference Stubs - Imposition of tax; rates; collection
• US - Reference Stubs - Property sold returned to dealer by purchaser; "return allowance" defined; credit for tax payments; deduction of return allowance; claim for refund of tax credit by retired dealer; forms; effect of failure to secure forms
• US - Reference Stubs - OCGA § 48-2-35 Refunds