Hanna v. State of Georgia

Date: August 11, 2011

Georgia Supreme Court

This case concerns the tax treatment of federal S-corporations, which are not recognized as S-corporations for state purposes.  The Georgia Court of Appeals only allowed the taxpayer to subtract a small percentage of the total pass-through income from his adjusted gross income on his state tax return.  This created a double standard for these S-corporations and exposed their shareholders to a risk of duplicative taxation.  NFIB submitted a brief to the state Supreme Court requesting that the court review and overturn the court of appeals decision.

Status:  DECIDED. NFIB amicus brief filed in support of petition for review on 05/08/09.  Review was denied 09/28/09.

blog comments powered by Disqus

Subscribe For Free News And Tips

Enter your email to get FREE small business insights. Learn more

Get to know NFIB

NFIB is America's leading small business association, promoting and protecting the right of our members to own, operate and grow their business

Find out more about
NFIB Membership

Or call us today