Georgia Court-Validated Bond Transactions Challenged in Tax Valuation Case Involving Sale-Leaseback Transactions

Kendrick Smith, E.; Reynolds, Eric
April 2011
Journal of State Taxation;Mar/Apr2011, Vol. 29 Issue 3, p61
Academic Journal
The article presents a reprint of the article "Georgia Court-Validated Bond Transactions Challenged in Tax Valuation Case Involving Sale-Leaseback Transaction," by E. Kendrick Smith and Eric Reynolds, which appeared in "State Tax Return." It says that the trial court has dismissed Mr. Sherman's challenge on sale-leaseback bond transaction practice in Georgia. However, the Georgia Supreme Court has held that an issue of fact is the appropriate method for valuing leasehold estates.


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