Court of Appeals of Georgia January 14, 2000, A99A2277 (Department of Revenue v. Sledge)

Ellington, Judge.

The Georgia Department of Revenue denied the application for a refund of income taxes assessed against Tennessee residents William and Mary Sledge in connection with certain limited partnerships. The Sledges brought an action in the superior court for a refund pursuant to OCGA § 48-2-35. On stipulated facts, the trial court reversed the Department’s decision to deny the refund.