Salvation Army v. Strickland

Weltner, Justice.

The Salvation Army, as trustee of various intangible personal properties, appeals from a ruling of the superior court which sustained the position taken by the Revenue Commissioner of Georgia that such properties were not exempt from taxation under the provisions of OCGA § 48-6-22 (3).

As the record reveals, The Salvation Army, a charitable and religious organization, has received by gift certain intangible personal properties, for which the several donors received a charitable deduction under the federal income tax laws. The Salvation Army holds legal title, but the incomes…