Court of Appeals upholds Tax Tribunal decision on sales tax liability.

Topic: Tax Court, Decided by Judge Beaudrot 
Docket Number: 1340253 , Decision Date: 2015-02-11 
Attachment: Click here to download the decision. 
Attachment: Click here to download the decision on appeal. 

The Georgia Court of Appeals upheld the decision of the Georgia Tax Tribunal, concurring with Judge Beaudrot’s holding that a government contractor that purchased materials within Georgia was a retail consumer, and therefore liable for sales tax on the materials.

Reimbursement for job-related expenses not income for food stamp purposes.

Topic: Public Assistance, Decided by Judge Beaudrot 
Docket Number: ***** , Decision Date: 2014-05-05 
Attachment: Click here to download the decision. 

For purposes of determining food stamp eligibility, income does not include non-taxable per diem reimbursements for the expense of meals and lodging incurred in connection with employment.

On-base housing excluded from military family’s income when determining food stamp eligibility.

Topic: Public Assistance, Decided by Judge Beaudrot 
Docket Number: ******* , Decision Date: 2014-03-21 
Attachment: Click here to download the decision. 

Petitioner, an army enlistee, lives with his wife and child on a military base.  He receives free housing that is reported as a basic housing allowance for tax purposes; however, under the food stamp manual, in-kind benefits, which are not in the form of money [..] Read More..

Manager of group homes dismissed because of financial irregularities and security breaches.

Topic: Employment, Decided by Judge Beaudrot 
Docket Number: 1415183 , Decision Date: 2014-01-02 
Attachment: Click here to download the decision. 

Petitioner was appropriately dismissed under the State Personnel Board Rule that permits a classified employee to be terminated for “negligence or inefficiency in performing assigned duties.”  Petitioner’s duties included managing and supervising the operation of two group homes. Her incompetence and negligence were demonstrated by, [..] Read More..

A conversation with Honorable Charles R. Beaudrot Jr., Chief Judge of the Georgia Tax Tribunal.

Pulpit rock Topic: Court News

Judge Michael Malihi and Judge Charles R. Beaudrot Jr. discuss the Georgia Tax Tribunal   Judge Malihi:  When were you appointed to your current position as the first judge of the Georgia Tax Tribunal? Judge Beaudrot:  After an extensive review of well-qualified candidates, Gov. Deal [..] Read More..

All responsible parties liable to pay back taxes.

Topic: Tax Court, Decided by Judge Beaudrot 
Docket Number: ****** , Decision Date: 2013-05-30 
Attachment: Click here to download the decision. 

Judge Beaudrot affirmed the decision of the Department of Revenue to issue an Official Assessment and Demand for Payment for failure to pay outstanding sales and use tax liabilities.  Petitioner is co-founder of a company and owns a minority share.  He is responsible for managing [..] Read More..

Taxes assessed but penalties denied for purchase of vehicle believed to be in liquidation.

Topic: Tax Court, Decided by Judge Beaudrot 
Docket Number: ****** , Decision Date: 2013-05-30 
Attachment: Click here to download the decision. 

Petitioner appealed a Notice of Proposed Assessment for Sales and Use Tax issued by the Department of Revenue.  A casual sale exemption applies where a company in liquidation sells personal property used in the operation of its business.  Believing a landscaping company to be in [..] Read More..