Legal Opinion
Hawes v. William L. Bonnell Co., Inc.
Court of Appeals of Georgia
Decided June 20, 1967No. 42806PublishedCited by 7 opinions
1Opinion of the Court
Quillian, Judge.
The question for decision in this case is whether the taxpayer is “doing business” outside Georgia within the meaning of Code Ann. § 92-3113 (Ga. L. 1950, pp. 299, 300; Ga. L. 1962, pp. 455, 456) so as to permit the taxpayer to apportion its income under that Code section. There is no issue as to the portion of income which might be allocated under the “three factor ratio,” but solely whether the taxpayer is entitled to apportion at all.
The applicable provisions of the present Act are here set out. “The tax imposed by this law shall apply to the entire net income, as herein…
2Cases cited14 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Ezekiel v. DixonSupreme Court of Georgia · 1847
- Montag Bros. v. State Revenue CommissionCourt of Appeals of Georgia · 1935
- Redwine v. Dan River Mills, Inc.Supreme Court of Georgia · 1950
- Suttles v. Owens-Illinois Glass Co.Supreme Court of Georgia · 1950
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Coors Porcelain Company v. StateSupreme Court of Colorado · 1973
- Signal Thread Company v. KingTennessee Supreme Court · 1968
- Matthew Bender & Co. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1986
- Blackmon v. Habersham Mills, Inc.Court of Appeals of Georgia · 1974
- Blackmon v. Habersham Mills, Inc.Supreme Court of Georgia · 1975
2 more not listed; retrieve them via the Exa API.