Phillips, Revenue Comm'r. v. Gen. Elec. Sup.

IVyatt, Justice.

After a careful consideration of the record in this case and the decision made by the Court of Appeals (76 Ga. App. 299, 45 S. E. 2d, 682), we are of the opinion that that court did not err in affirming the judgment of the court below.

Judgment affirmed.

All the Justices concur, except Head, J., who is disqualified.