Opinion
No. A07A0424.
DECIDED OCTOBER 16, 2008.
Taxation. Fulton Superior Court. Before Judge Shoob.
Smith, Shaw Maddox, Virginia B. Harmon, for appellant.
Thurbert E. Baker, Attorney General, Warren R. Calvert, Senior Assistant Attorney General, Michele M. Young, Assistant Attorney General, for appellee.
In Ga. Dept. of Revenue v. Owens Corning, 283 Ga. 489 ( 660 SE2d 719) (2008), the Supreme Court reversed the judgment of this court in Owens Corning v. Ga. Dept. of Revenue, 285 Ga. App. 158 ( 645 SE2d 644) (2007). We, therefore, vacate our earlier opinion and adopt the judgment of the Supreme Court as the opinion of this court.
Judgment affirmed. Andrews, P. J., and Ellington, J., concur.