Legal Opinion
Atlanta Americana Motor Hotel Corp. v. Undercofler
Supreme Court of Georgia
Decided June 23, 1966No. 23482PublishedCited by 27 opinions
1Opinion of the Court
Grice, Justice.
The sustaining of general demurrers to a petition seeking refunds of sales tax payments is for review here. The petition, in two counts, was filed in the Superior Court of Fulton County by Atlanta Americana Motor Hotel Corporation against Hiram K. Undercofier, as State Revenue Commissioner. Count 1 seeks recovery of a specified amount collected by it as sales tax from rooms, lodgings and accommodations furnished by it. Count 2 claims rebate of a stated sum paid by the plaintiff as sales tax when it purchased certain tangible personal property for use in the rooms which it…
2Cases cited8 opinions
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- Matter of Kesbec, Inc. v. McGoldrickNew York Court of Appeals · 1938
- South Georgia Natural Gas Co. v. Georgia Public Service CommissionSupreme Court of Georgia · 1958
- Theo B. Robertson Products Co. v. NudelmanIllinois Supreme Court · 1945
- Krauss Company v. DevelleSupreme Court of Louisiana · 1959
3 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- SONS OF CONFEDERATE VETERANS v. HENRY COUNTY BOARD OF COMMISSIONERS (Two Cases)Supreme Court of Georgia · 2022
- Hooks v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1972
- Reich v. CollinsSupreme Court of Georgia · 1992
- James B. Beam Distilling Co. v. StateSupreme Court of Georgia · 1993
- Blackmon v. Georgia Independent Oilmen's Ass'nCourt of Appeals of Georgia · 1973
22 more not listed; retrieve them via the Exa API.