Harpagon Co. v. Huff

Full title: THE HARPAGON COMPANY, LLC v. HUFF

Court: Court of Appeals of Georgia

Date published: May 12, 2010

695 S.E.2d 402 (Ga. Ct. App. 2010)

695 S.E.2d 402

Opinion

No. A09A0269.

DECIDED MAY 12, 2010.

Taxation. Muscogee Superior Court. Before Judge Followill.

Proctor, Hutchins Porterfield, Robert J. Proctor, Cristine L. Patterson, for appellant.

Page, Scrantom, Sprouse, Tucker Ford, James C. Clark, Jr., Travis C. Hargrove, for appellee.

Troutman Sanders, T Jerry Jackson, Kevin G. Meeks, Andrew, Merritt, Reilly Smith, Michael T. Smith, amici curiae.

BLACKBURN, Judge.

In Huff v. The Harpagon Co., ¹ the Supreme Court of Georgia affirmed the judgment reached by this Court in The Harpagon Co. v. Huff. ² Nevertheless, the Supreme Court disagreed with some of the analysis set forth in our opinion and further directed this Court to vacate our holding in Division 1 as advisory. The Supreme Court did not address our holding in Division 3, but that Division relied on the analysis in Division 1 found advisory by the Supreme Court.

1 Huff v. The Harpagon Co., 286 Ga. 809 ( 692 SE2d 336) (2010).

2 The Harpagon Co. v. Huff, 296 Ga. App. 107 ( 673 SE2d 592) (2009).

Accordingly, we vacate our entire opinion and adopt the opinion of the Supreme Court as our own.

Judgment reversed. Adams and Doyle, JJ., concur.

BLACKBURN, Judge.

DECIDED MAY 12, 2010.